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[o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Autentificare</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Site"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Cuprins" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Cuprins</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">mută în bara laterală</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">ascunde</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Început</div> </a> </li> <li id="toc-Scopul_situațiilor_financiare" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Scopul_situațiilor_financiare"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Scopul situațiilor financiare</span> </div> </a> <ul id="toc-Scopul_situațiilor_financiare-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Situații_financiare_consolidate" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Situații_financiare_consolidate"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Situații financiare consolidate</span> </div> </a> <ul id="toc-Situații_financiare_consolidate-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Standarde_și_reglementări" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Standarde_și_reglementări"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Standarde și reglementări</span> </div> </a> <ul id="toc-Standarde_și_reglementări-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Discuții_și_analize_de_management" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Discuții_și_analize_de_management"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Discuții și analize de management</span> </div> </a> <ul id="toc-Discuții_și_analize_de_management-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Note" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Note"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Note</span> </div> </a> <ul id="toc-Note-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Lectură_suplimentară" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Lectură_suplimentară"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Lectură suplimentară</span> </div> </a> <ul id="toc-Lectură_suplimentară-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Legături_externe" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Legături_externe"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>Legături externe</span> </div> </a> <ul id="toc-Legături_externe-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Cuprins" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Comută cuprinsul" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Comută cuprinsul</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Situație financiară</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Mergeți la un articol în altă limbă. Disponibil în 54 limbi" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-54" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">54 limbi</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-af mw-list-item"><a href="https://af.wikipedia.org/wiki/Finansi%C3%ABle_staat" title="Finansiële staat – afrikaans" lang="af" hreflang="af" data-title="Finansiële staat" data-language-autonym="Afrikaans" data-language-local-name="afrikaans" class="interlanguage-link-target"><span>Afrikaans</span></a></li><li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%A8%D9%8A%D8%A7%D9%86_%D9%85%D8%A7%D9%84%D9%8A" title="بيان مالي – arabă" lang="ar" hreflang="ar" data-title="بيان مالي" data-language-autonym="العربية" data-language-local-name="arabă" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-az mw-list-item"><a href="https://az.wikipedia.org/wiki/Maliyy%C9%99_hesabat%C4%B1" title="Maliyyə hesabatı – azeră" lang="az" hreflang="az" data-title="Maliyyə hesabatı" data-language-autonym="Azərbaycanca" data-language-local-name="azeră" class="interlanguage-link-target"><span>Azərbaycanca</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2_%D0%BE%D1%82%D1%87%D0%B5%D1%82" title="Финансов отчет – bulgară" lang="bg" hreflang="bg" data-title="Финансов отчет" data-language-autonym="Български" data-language-local-name="bulgară" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bn mw-list-item"><a href="https://bn.wikipedia.org/wiki/%E0%A6%86%E0%A6%B0%E0%A7%8D%E0%A6%A5%E0%A6%BF%E0%A6%95_%E0%A6%AA%E0%A7%8D%E0%A6%B0%E0%A6%A4%E0%A6%BF%E0%A6%AC%E0%A7%87%E0%A6%A6%E0%A6%A8" title="আর্থিক প্রতিবেদন – bengaleză" lang="bn" hreflang="bn" data-title="আর্থিক প্রতিবেদন" data-language-autonym="বাংলা" data-language-local-name="bengaleză" class="interlanguage-link-target"><span>বাংলা</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Finansijski_izvje%C5%A1taj" title="Finansijski izvještaj – bosniacă" lang="bs" hreflang="bs" data-title="Finansijski izvještaj" data-language-autonym="Bosanski" data-language-local-name="bosniacă" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Estats_financers" title="Estats financers – catalană" lang="ca" hreflang="ca" data-title="Estats financers" data-language-autonym="Català" data-language-local-name="catalană" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/%C3%9A%C4%8Detn%C3%AD_z%C3%A1v%C4%9Brka" title="Účetní závěrka – cehă" lang="cs" hreflang="cs" data-title="Účetní závěrka" data-language-autonym="Čeština" data-language-local-name="cehă" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Jahresabschluss" title="Jahresabschluss – germană" lang="de" hreflang="de" data-title="Jahresabschluss" data-language-autonym="Deutsch" data-language-local-name="germană" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Financial_statement" title="Financial statement – engleză" lang="en" hreflang="en" data-title="Financial statement" data-language-autonym="English" data-language-local-name="engleză" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Estados_financieros" title="Estados financieros – spaniolă" lang="es" hreflang="es" data-title="Estados financieros" data-language-autonym="Español" data-language-local-name="spaniolă" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/Raamatupidamisaruanne" title="Raamatupidamisaruanne – estonă" lang="et" hreflang="et" data-title="Raamatupidamisaruanne" data-language-autonym="Eesti" data-language-local-name="estonă" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Urteko_kontuak" title="Urteko kontuak – bască" lang="eu" hreflang="eu" data-title="Urteko kontuak" data-language-autonym="Euskara" data-language-local-name="bască" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%B5%D9%88%D8%B1%D8%AA_%D9%85%D8%A7%D9%84%DB%8C" title="صورت مالی – persană" lang="fa" hreflang="fa" data-title="صورت مالی" data-language-autonym="فارسی" data-language-local-name="persană" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Tilinp%C3%A4%C3%A4t%C3%B6s" title="Tilinpäätös – finlandeză" lang="fi" hreflang="fi" data-title="Tilinpäätös" data-language-autonym="Suomi" data-language-local-name="finlandeză" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Comptes_annuels" title="Comptes annuels – franceză" lang="fr" hreflang="fr" data-title="Comptes annuels" data-language-autonym="Français" data-language-local-name="franceză" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%93%D7%95%22%D7%97_%D7%9B%D7%A1%D7%A4%D7%99" title="דו"ח כספי – ebraică" lang="he" hreflang="he" data-title="דו"ח כספי" data-language-autonym="עברית" data-language-local-name="ebraică" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3" title="वित्तीय विवरण – hindi" lang="hi" hreflang="hi" data-title="वित्तीय विवरण" data-language-autonym="हिन्दी" data-language-local-name="hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/%C3%89ves_besz%C3%A1mol%C3%B3" title="Éves beszámoló – maghiară" lang="hu" hreflang="hu" data-title="Éves beszámoló" data-language-autonym="Magyar" data-language-local-name="maghiară" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%80%D5%A1%D5%B7%D5%BE%D5%A1%D5%BA%D5%A1%D5%B0%D5%A1%D5%AF%D5%A1%D5%B6_%D5%B0%D5%A1%D5%B7%D5%BE%D5%A5%D5%BF%D5%BE%D5%B8%D6%82%D5%A9%D5%B5%D5%B8%D6%82%D5%B6" title="Հաշվապահական հաշվետվություն – armeană" lang="hy" hreflang="hy" data-title="Հաշվապահական հաշվետվություն" data-language-autonym="Հայերեն" data-language-local-name="armeană" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Laporan_keuangan" title="Laporan keuangan – indoneziană" lang="id" hreflang="id" data-title="Laporan keuangan" data-language-autonym="Bahasa Indonesia" data-language-local-name="indoneziană" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Financala_raportajo" title="Financala raportajo – ido" lang="io" hreflang="io" data-title="Financala raportajo" data-language-autonym="Ido" data-language-local-name="ido" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-is mw-list-item"><a href="https://is.wikipedia.org/wiki/%C3%81rsreikningur" title="Ársreikningur – islandeză" lang="is" hreflang="is" data-title="Ársreikningur" data-language-autonym="Íslenska" data-language-local-name="islandeză" class="interlanguage-link-target"><span>Íslenska</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Bilancio_d%27esercizio" title="Bilancio d'esercizio – italiană" lang="it" hreflang="it" data-title="Bilancio d'esercizio" data-language-autonym="Italiano" data-language-local-name="italiană" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E8%AB%B8%E8%A1%A8" title="財務諸表 – japoneză" lang="ja" hreflang="ja" data-title="財務諸表" data-language-autonym="日本語" data-language-local-name="japoneză" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%9E%AC%EB%AC%B4%EC%A0%9C%ED%91%9C" title="재무제표 – coreeană" lang="ko" hreflang="ko" data-title="재무제표" data-language-autonym="한국어" data-language-local-name="coreeană" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%91%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D0%B4%D0%B8%D0%BA_%D0%BE%D1%82%D1%87%D1%91%D1%82%D1%82%D1%83%D1%83%D0%BB%D1%83%D0%BA" title="Бухгалтердик отчёттуулук – kârgâză" lang="ky" hreflang="ky" data-title="Бухгалтердик отчёттуулук" data-language-autonym="Кыргызча" data-language-local-name="kârgâză" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Joresofschloss" title="Joresofschloss – luxemburgheză" lang="lb" hreflang="lb" data-title="Joresofschloss" data-language-autonym="Lëtzebuergesch" data-language-local-name="luxemburgheză" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Finansin%C4%97_ataskaita" title="Finansinė ataskaita – lituaniană" lang="lt" hreflang="lt" data-title="Finansinė ataskaita" data-language-autonym="Lietuvių" data-language-local-name="lituaniană" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Finan%C5%A1u_p%C4%81rskats" title="Finanšu pārskats – letonă" lang="lv" hreflang="lv" data-title="Finanšu pārskats" data-language-autonym="Latviešu" data-language-local-name="letonă" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%B8%D1%81%D0%BA%D0%BE_%D0%B8%D0%B7%D0%B2%D0%B5%D1%81%D1%82%D1%83%D0%B2%D0%B0%D1%9A%D0%B5" title="Финансиско известување – macedoneană" lang="mk" hreflang="mk" data-title="Финансиско известување" data-language-autonym="Македонски" data-language-local-name="macedoneană" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%A1%D0%B0%D0%BD%D1%85%D2%AF%D2%AF%D0%B3%D0%B8%D0%B9%D0%BD_%D1%82%D0%B0%D0%B9%D0%BB%D0%B0%D0%BD" title="Санхүүгийн тайлан – mongolă" lang="mn" hreflang="mn" data-title="Санхүүгийн тайлан" data-language-autonym="Монгол" data-language-local-name="mongolă" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Penyata_kewangan" title="Penyata kewangan – malaeză" lang="ms" hreflang="ms" data-title="Penyata kewangan" data-language-autonym="Bahasa Melayu" data-language-local-name="malaeză" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%BF%E0%A4%B5%E0%A4%B0%E0%A4%A3%E0%A4%B9%E0%A4%B0%E0%A5%82" title="वित्तीय विवरणहरू – nepaleză" lang="ne" hreflang="ne" data-title="वित्तीय विवरणहरू" data-language-autonym="नेपाली" data-language-local-name="nepaleză" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Jaarrekening" title="Jaarrekening – neerlandeză" lang="nl" hreflang="nl" data-title="Jaarrekening" data-language-autonym="Nederlands" data-language-local-name="neerlandeză" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Finansregnskap" title="Finansregnskap – norvegiană bokmål" lang="nb" hreflang="nb" data-title="Finansregnskap" data-language-autonym="Norsk bokmål" data-language-local-name="norvegiană bokmål" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-pap mw-list-item"><a href="https://pap.wikipedia.org/wiki/Relato_finansiero" title="Relato finansiero – papiamento" lang="pap" hreflang="pap" data-title="Relato finansiero" data-language-autonym="Papiamentu" data-language-local-name="papiamento" class="interlanguage-link-target"><span>Papiamentu</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Sprawozdanie_finansowe" title="Sprawozdanie finansowe – poloneză" lang="pl" hreflang="pl" data-title="Sprawozdanie finansowe" data-language-autonym="Polski" data-language-local-name="poloneză" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Demonstra%C3%A7%C3%A3o_financeira" title="Demonstração financeira – portugheză" lang="pt" hreflang="pt" data-title="Demonstração financeira" data-language-autonym="Português" data-language-local-name="portugheză" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0%D1%8F_%D0%BE%D1%82%D1%87%D1%91%D1%82%D0%BD%D0%BE%D1%81%D1%82%D1%8C" title="Финансовая отчётность – rusă" lang="ru" hreflang="ru" data-title="Финансовая отчётность" data-language-autonym="Русский" data-language-local-name="rusă" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-scn mw-list-item"><a href="https://scn.wikipedia.org/wiki/Bilanciu" title="Bilanciu – siciliană" lang="scn" hreflang="scn" data-title="Bilanciu" data-language-autonym="Sicilianu" data-language-local-name="siciliană" class="interlanguage-link-target"><span>Sicilianu</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Financial_statements" title="Financial statements – Simple English" lang="en-simple" hreflang="en-simple" data-title="Financial statements" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/%C3%9A%C4%8Dtovn%C3%A1_z%C3%A1vierka" title="Účtovná závierka – slovacă" lang="sk" hreflang="sk" data-title="Účtovná závierka" data-language-autonym="Slovenčina" data-language-local-name="slovacă" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sq mw-list-item"><a href="https://sq.wikipedia.org/wiki/Deklarata_financiare" title="Deklarata financiare – albaneză" lang="sq" hreflang="sq" data-title="Deklarata financiare" data-language-autonym="Shqip" data-language-local-name="albaneză" class="interlanguage-link-target"><span>Shqip</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%A4%D0%B8%D0%BD%D0%B0%D0%BD%D1%81%D0%B8%D1%98%D1%81%D0%BA%D0%B8_%D0%B8%D0%B7%D0%B2%D0%B5%D1%88%D1%82%D0%B0%D1%98" title="Финансијски извештај – sârbă" lang="sr" hreflang="sr" data-title="Финансијски извештај" data-language-autonym="Српски / srpski" data-language-local-name="sârbă" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/%C3%85rsredovisning" title="Årsredovisning – suedeză" lang="sv" hreflang="sv" data-title="Årsredovisning" data-language-autonym="Svenska" data-language-local-name="suedeză" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%A8%E0%AE%BF%E0%AE%A4%E0%AE%BF%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AF%82%E0%AE%B1%E0%AF%8D%E0%AE%B1%E0%AF%81%E0%AE%95%E0%AF%8D%E0%AE%95%E0%AE%B3%E0%AF%8D" title="நிதிக்கூற்றுக்கள் – tamilă" lang="ta" hreflang="ta" data-title="நிதிக்கூற்றுக்கள்" data-language-autonym="தமிழ்" data-language-local-name="tamilă" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%87%E0%B8%9A%E0%B8%81%E0%B8%B2%E0%B8%A3%E0%B9%80%E0%B8%87%E0%B8%B4%E0%B8%99" title="งบการเงิน – thailandeză" lang="th" hreflang="th" data-title="งบการเงิน" data-language-autonym="ไทย" data-language-local-name="thailandeză" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Mali_bilan%C3%A7o" title="Mali bilanço – turcă" lang="tr" hreflang="tr" data-title="Mali bilanço" data-language-autonym="Türkçe" data-language-local-name="turcă" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%A4%D1%96%D0%BD%D0%B0%D0%BD%D1%81%D0%BE%D0%B2%D0%B0_%D0%B7%D0%B2%D1%96%D1%82%D0%BD%D1%96%D1%81%D1%82%D1%8C" title="Фінансова звітність – ucraineană" lang="uk" hreflang="uk" data-title="Фінансова звітність" data-language-autonym="Українська" data-language-local-name="ucraineană" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/B%C3%A1o_c%C3%A1o_t%C3%A0i_ch%C3%ADnh" title="Báo cáo tài chính – vietnameză" lang="vi" hreflang="vi" data-title="Báo cáo tài chính" data-language-autonym="Tiếng Việt" data-language-local-name="vietnameză" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8" title="财务报表 – chineză wu" lang="wuu" hreflang="wuu" data-title="财务报表" data-language-autonym="吴语" data-language-local-name="chineză wu" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="財務報表 – chineză" lang="zh" hreflang="zh" data-title="財務報表" data-language-autonym="中文" data-language-local-name="chineză" class="interlanguage-link-target"><span>中文</span></a></li><li class="interlanguage-link interwiki-zh-yue mw-list-item"><a href="https://zh-yue.wikipedia.org/wiki/%E8%B2%A1%E5%8B%99%E5%A0%B1%E8%A1%A8" title="財務報表 – cantoneză" lang="yue" hreflang="yue" data-title="財務報表" data-language-autonym="粵語" data-language-local-name="cantoneză" class="interlanguage-link-target"><span>粵語</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q192907#sitelinks-wikipedia" title="Modifică legăturile interlinguale" class="wbc-editpage">Modifică legăturile</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Spații de nume"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Situa%C8%9Bie_financiar%C4%83" title="Vedeți conținutul paginii [a]" accesskey="a"><span>Articol</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Discu%C8%9Bie:Situa%C8%9Bie_financiar%C4%83" rel="discussion" title="Discuții despre această pagină [t]" accesskey="t"><span>Discuție</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" 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href="/wiki/Situa%C8%9Bie_financiar%C4%83"><span>Lectură</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit" title="Modificați această pagină cu EditorulVizual [v]" accesskey="v"><span>Modificare</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit" title="Modificați codul sursă al acestei pagini [e]" accesskey="e"><span>Modificare sursă</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=history" title="Versiunile anterioare ale paginii și autorii lor. 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vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Unelte</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">mută în bara laterală</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">ascunde</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Mai multe opțiuni" > <div class="vector-menu-heading"> Acțiuni </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Situa%C8%9Bie_financiar%C4%83"><span>Lectură</span></a></li><li id="ca-more-ve-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit" title="Modificați această pagină cu EditorulVizual [v]" accesskey="v"><span>Modificare</span></a></li><li id="ca-more-edit" class="collapsible vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit" title="Modificați codul sursă al acestei pagini [e]" accesskey="e"><span>Modificare sursă</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=history"><span>Istoric</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> General </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Special:Ce_se_leag%C4%83_aici/Situa%C8%9Bie_financiar%C4%83" title="Lista tuturor paginilor wiki care conduc spre această pagină [j]" accesskey="j"><span>Ce trimite aici</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Special:Modific%C4%83ri_corelate/Situa%C8%9Bie_financiar%C4%83" rel="nofollow" title="Schimbări recente în legătură cu această pagină [k]" accesskey="k"><span>Schimbări corelate</span></a></li><li id="t-upload" class="mw-list-item"><a href="//ro.wikipedia.org/wiki/Wikipedia:Trimite_fișier" title="Încărcare fișiere [u]" accesskey="u"><span>Trimite fișier</span></a></li><li id="t-permalink" class="mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&oldid=16854876" title="Legătură permanentă către această versiune a acestei pagini"><span>Legătură permanentă</span></a></li><li id="t-info" class="mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=info" title="Mai multe informații despre această pagină"><span>Informații despre pagină</span></a></li><li id="t-cite" class="mw-list-item"><a href="/w/index.php?title=Special:Citeaz%C4%83&page=Situa%C8%9Bie_financiar%C4%83&id=16854876&wpFormIdentifier=titleform" title="Informații cu privire la modul de citare a acestei pagini"><span>Citează acest articol</span></a></li><li id="t-urlshortener" class="mw-list-item"><a href="/w/index.php?title=Special:UrlShortener&url=https%3A%2F%2Fro.wikipedia.org%2Fwiki%2FSitua%25C8%259Bie_financiar%25C4%2583"><span>Obține URL scurtat</span></a></li><li id="t-urlshortener-qrcode" class="mw-list-item"><a href="/w/index.php?title=Special:QrCode&url=https%3A%2F%2Fro.wikipedia.org%2Fwiki%2FSitua%25C8%259Bie_financiar%25C4%2583"><span>Descărcați codul QR</span></a></li> </ul> </div> </div> <div id="p-coll-print_export" class="vector-menu mw-portlet mw-portlet-coll-print_export" > <div class="vector-menu-heading"> Tipărire/exportare </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="coll-create_a_book" class="mw-list-item"><a href="/w/index.php?title=Special:Carte&bookcmd=book_creator&referer=Situa%C8%9Bie+financiar%C4%83"><span>Creare carte</span></a></li><li id="coll-download-as-rl" class="mw-list-item"><a href="/w/index.php?title=Special:DownloadAsPdf&page=Situa%C8%9Bie_financiar%C4%83&action=show-download-screen"><span>Descărcare ca PDF</span></a></li><li id="t-print" class="mw-list-item"><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&printable=yes" title="Versiunea de tipărit a acestei pagini [p]" accesskey="p"><span>Versiune de tipărit</span></a></li> </ul> </div> </div> <div id="p-wikibase-otherprojects" class="vector-menu mw-portlet mw-portlet-wikibase-otherprojects" > <div class="vector-menu-heading"> În alte proiecte </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-wikibase" class="wb-otherproject-link wb-otherproject-wikibase-dataitem mw-list-item"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q192907" title="Legătură către elementul asociat din depozitul de date [g]" accesskey="g"><span>Element Wikidata</span></a></li> </ul> </div> </div> </div> </div> </div> </div> </nav> </div> </div> </div> <div class="vector-column-end"> <div class="vector-sticky-pinned-container"> <nav class="vector-page-tools-landmark" aria-label="Page tools"> <div id="vector-page-tools-pinned-container" class="vector-pinned-container"> </div> </nav> <nav class="vector-appearance-landmark" aria-label="Aspect"> <div id="vector-appearance-pinned-container" class="vector-pinned-container"> <div id="vector-appearance" class="vector-appearance vector-pinnable-element"> <div class="vector-pinnable-header vector-appearance-pinnable-header vector-pinnable-header-pinned" data-feature-name="appearance-pinned" data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Aspect</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">mută în bara laterală</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">ascunde</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">De la Wikipedia, enciclopedia liberă</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="ro" dir="ltr"><table class="vertical-navbox nowraplinks hlist" style="float:right;clear:right;width:22.0em;margin:0 0 1.0em 1.0em;color:var(--color-base, #000) !important;border:1px solid #aaa;padding:0.2em;border-spacing:0.4em 0;text-align:center;line-height:1.4em;font-size:88%"><tbody><tr><th style="padding:0.2em 0.4em 0.2em;font-size:145%;line-height:1.2em"><a href="/wiki/Contabilitate" title="Contabilitate">Contabilitate</a></th></tr><tr><td style="padding:0.2em 0 0.4em"><span typeof="mw:File"><a href="/wiki/Fi%C8%99ier:Ledger.png" class="mw-file-description" title="Early 19th-century German ledger"><img alt="Early 19th-century German ledger" src="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/200px-Ledger.png" decoding="async" width="200" height="105" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/300px-Ledger.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/e/e6/Ledger.png/400px-Ledger.png 2x" data-file-width="1706" data-file-height="896" /></a></span></td></tr><tr><td style="padding:0.3em 0.4em 0.3em;font-weight:bold;border-top: 1px solid #aaa; border-bottom: 1px solid #aaa;padding-top:0.15em;"> <ul><li><a href="/w/index.php?title=Cost_istoric&action=edit&redlink=1" class="new" title="Cost istoric — pagină inexistentă">Cost istoric</a></li> <li><a href="/w/index.php?title=Contabilitate_%C3%AEn_pre%C8%9Buri_constante&action=edit&redlink=1" class="new" title="Contabilitate în prețuri constante — pagină inexistentă">Puterea de cumpărare constantă</a></li> <li><a href="/w/index.php?title=Contabilitate_de_gestiune&action=edit&redlink=1" class="new" title="Contabilitate de gestiune — pagină inexistentă">Management</a></li> <li><a href="/w/index.php?title=Contabilitate_fiscal%C4%83_%C3%AEn_Rom%C3%A2nia&action=edit&redlink=1" class="new" title="Contabilitate fiscală în România — pagină inexistentă">Taxe</a></li> <li><a href="/w/index.php?title=Contabilitate_fiscal%C4%83_%C3%AEn_Statele_Unite&action=edit&redlink=1" class="new" title="Contabilitate fiscală în Statele Unite — pagină inexistentă">Taxe</a></li></ul></td></tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;">Tipuri majore</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/wiki/Audit" title="Audit">Audit</a></li> <li><a href="/w/index.php?title=Contabilitate_costurilor&action=edit&redlink=1" class="new" title="Contabilitate costurilor — pagină inexistentă">Cost</a></li> <li><a href="/wiki/Expertiza_contabil%C4%83_judiciar%C4%83" title="Expertiza contabilă judiciară">Judiciară</a></li> <li><a href="/w/index.php?title=Contabilitate_financiar%C4%83&action=edit&redlink=1" class="new" title="Contabilitate financiară — pagină inexistentă">Financiar</a></li> <li><a href="/w/index.php?title=Contabilitate_fondurilor&action=edit&redlink=1" class="new" title="Contabilitate fondurilor — pagină inexistentă">Fonduri</a></li> <li><a href="/w/index.php?title=Contabilitate_public%C4%83&action=edit&redlink=1" class="new" title="Contabilitate publică — pagină inexistentă">Publică</a></li> <li><a href="/w/index.php?title=Contabilitate_de_gestiune&action=edit&redlink=1" class="new" title="Contabilitate de gestiune — pagină inexistentă">Management</a></li> <li><a href="/w/index.php?title=Contabilitate_social%C4%83&action=edit&redlink=1" class="new" title="Contabilitate socială — pagină inexistentă">Socială</a></li> <li><a href="/w/index.php?title=Contabilitate_fiscal%C4%83&action=edit&redlink=1" class="new" title="Contabilitate fiscală — pagină inexistentă">Taxe</a></li></ul></div></div></td> </tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;">Concepte cheie</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/w/index.php?title=Perioad%C4%83_contabil%C4%83&action=edit&redlink=1" class="new" title="Perioadă contabilă — pagină inexistentă">Perioadă contabilă</a></li> <li><a href="/wiki/Acumularea" class="mw-redirect" title="Acumularea">Acumularea</a></li> <li><a href="/w/index.php?title=Contabilitate_%C3%AEn_pre%C8%9Buri_constante&action=edit&redlink=1" class="new" title="Contabilitate în prețuri constante — pagină inexistentă">Contabilitate în prețuri constante</a></li> <li><a href="/w/index.php?title=Entitate_economic%C4%83&action=edit&redlink=1" class="new" title="Entitate economică — pagină inexistentă">Entitate economică</a></li> <li><a href="/w/index.php?title=Valoarea_just%C4%83&action=edit&redlink=1" class="new" title="Valoarea justă — pagină inexistentă">Valoarea justă</a></li> <li><a href="/w/index.php?title=Activitate_continu%C4%83&action=edit&redlink=1" class="new" title="Activitate continuă — pagină inexistentă">Activitate continuă</a></li> <li><a href="/w/index.php?title=Cost_istoric&action=edit&redlink=1" class="new" title="Cost istoric — pagină inexistentă">Cost istoric</a></li> <li><a href="/w/index.php?title=Principiul_de_potrivire&action=edit&redlink=1" class="new" title="Principiul de potrivire — pagină inexistentă">Principiul de potrivire</a></li> <li><a href="/w/index.php?title=Materialitate_(audit)&action=edit&redlink=1" class="new" title="Materialitate (audit) — pagină inexistentă">Materialitate</a></li> <li><a href="/w/index.php?title=Recunoa%C8%99terea_veniturilor&action=edit&redlink=1" class="new" title="Recunoașterea veniturilor — pagină inexistentă">Recunoașterea veniturilor</a></li> <li><a href="/wiki/Unitate_de_cont" title="Unitate de cont">Unitate de cont</a></li></ul></div></div></td> </tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;">Conturile selectate</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/wiki/Activ_(contabilitate)" title="Activ (contabilitate)">Activ</a></li> <li><a href="/w/index.php?title=Bani_lichizi&action=edit&redlink=1" class="new" title="Bani lichizi — pagină inexistentă">Bani lichizi</a></li> <li><a href="/w/index.php?title=Costul_bunurilor_v%C3%A2ndute&action=edit&redlink=1" class="new" title="Costul bunurilor vândute — pagină inexistentă">Costul bunurilor vândute</a></li> <li><a href="/w/index.php?title=Depreciere&action=edit&redlink=1" class="new" title="Depreciere — pagină inexistentă">Depreciere</a> / <a href="/w/index.php?title=Amortizare&action=edit&redlink=1" class="new" title="Amortizare — pagină inexistentă">Amortizare</a></li> <li><a href="/w/index.php?title=Echitate_(finan%C8%9Be)&action=edit&redlink=1" class="new" title="Echitate (finanțe) — pagină inexistentă">Echitate</a></li> <li><a href="/w/index.php?title=Cheltuial%C4%83&action=edit&redlink=1" class="new" title="Cheltuială — pagină inexistentă">Cheltuială</a></li> <li><a href="/w/index.php?title=Fondul_comercial_(contabilitate)&action=edit&redlink=1" class="new" title="Fondul comercial (contabilitate) — pagină inexistentă">Fondul comercial</a></li> <li><a href="/w/index.php?title=R%C4%83spundere_(contabilitate_financiar%C4%83)&action=edit&redlink=1" class="new" title="Răspundere (contabilitate financiară) — pagină inexistentă">Răspundere</a></li> <li><a href="/w/index.php?title=Profit_(contabilitate)&action=edit&redlink=1" class="new" title="Profit (contabilitate) — pagină inexistentă">Profit</a></li> <li><a href="/w/index.php?title=Venituri&action=edit&redlink=1" class="new" title="Venituri — pagină inexistentă">Venituri</a></li></ul></div></div></td> </tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;"><a href="/w/index.php?title=Standarde_de_contabilitate&action=edit&redlink=1" class="new" title="Standarde de contabilitate — pagină inexistentă">Standarde de contabilitate</a></div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/w/index.php?title=Principii_de_contabilitate_general_acceptate&action=edit&redlink=1" class="new" title="Principii de contabilitate general acceptate — pagină inexistentă">Principii general acceptate</a></li> <li><a href="/w/index.php?title=Standarde_de_audit_acceptate_%C3%AEn_general&action=edit&redlink=1" class="new" title="Standarde de audit acceptate în general — pagină inexistentă">Standarde de audit acceptate în general</a></li> <li><a href="/w/index.php?title=Convergen%C8%9Ba_standardelor_de_contabilitate&action=edit&redlink=1" class="new" title="Convergența standardelor de contabilitate — pagină inexistentă">Convergență</a></li> <li><a href="/wiki/Standarde_Interna%C8%9Bionale_de_Raportare_Financiar%C4%83" title="Standarde Internaționale de Raportare Financiară">Standarde Internaționale de Raportare Financiară</a></li> <li><a href="/w/index.php?title=Standardele_Interna%C8%9Bionale_de_Audit&action=edit&redlink=1" class="new" title="Standardele Internaționale de Audit — pagină inexistentă">Standardele Internaționale de Audit</a></li> <li><a href="/w/index.php?title=Principiile_contabilit%C4%83%C8%9Bii_de_management&action=edit&redlink=1" class="new" title="Principiile contabilității de management — pagină inexistentă">Principiile contabilității de management</a></li></ul></div></div></td> </tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;"><a class="mw-selflink selflink">Situație financiară</a></div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/wiki/Raport_anual" title="Raport anual">Raport anual</a></li> <li><a href="/wiki/Bilan%C8%9B" title="Bilanț">Bilanț</a></li> <li><a href="/w/index.php?title=Situa%C8%9Bia_fluxurilor_de_trezorerie&action=edit&redlink=1" class="new" title="Situația fluxurilor de trezorerie — pagină inexistentă">Fluxul de numerar</a></li> <li><a href="/w/index.php?title=Situa%C8%9Bia_modific%C4%83rilor_capitalurilor_proprii&action=edit&redlink=1" class="new" title="Situația modificărilor capitalurilor proprii — pagină inexistentă">Echitate</a></li> <li><a href="/w/index.php?title=Declara%C8%9Bie_de_venit&action=edit&redlink=1" class="new" title="Declarație de venit — pagină inexistentă">Venit</a></li> <li><a href="/w/index.php?title=Managementul_discu%C8%9Biilor_%C8%99i_analizelor&action=edit&redlink=1" class="new" title="Managementul discuțiilor și analizelor — pagină inexistentă">Management strategic</a></li> <li><a href="/w/index.php?title=Note_la_situa%C8%9Biile_financiare&action=edit&redlink=1" class="new" title="Note la situațiile financiare — pagină inexistentă">Note la situațiile financiare</a></li></ul></div></div></td> </tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;"><a href="/wiki/Contabilitate" title="Contabilitate">Contabilitate</a></div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/w/index.php?title=Reconciliere_bancar%C4%83&action=edit&redlink=1" class="new" title="Reconciliere bancară — pagină inexistentă">Reconciliere bancară</a></li> <li><a href="/w/index.php?title=Debite_%C8%99i_credite&action=edit&redlink=1" class="new" title="Debite și credite — pagină inexistentă">Debite și credite</a></li> <li><a href="/wiki/Contabilitate_%C3%AEn_partid%C4%83_dubl%C4%83" title="Contabilitate în partidă dublă">Partidă dublă</a></li> <li><a href="/w/index.php?title=Contabilitate_FIFO_%C8%99i_LIFO&action=edit&redlink=1" class="new" title="Contabilitate FIFO și LIFO — pagină inexistentă">FIFO și LIFO</a></li> <li><a href="/w/index.php?title=Jurnal_de_interes_general&action=edit&redlink=1" class="new" title="Jurnal de interes general — pagină inexistentă">Jurnal</a></li> <li><a href="/w/index.php?title=Cartea_mare&action=edit&redlink=1" class="new" title="Cartea mare — pagină inexistentă">Cartea mare</a> / <a href="/w/index.php?title=Registrul_general&action=edit&redlink=1" class="new" title="Registrul general — pagină inexistentă">Registrul general</a></li> <li><a href="/w/index.php?title=Conturi_%C3%AEn_T&action=edit&redlink=1" class="new" title="Conturi în T — pagină inexistentă">Conturi în T</a></li> <li><a href="/wiki/Balan%C8%9B%C4%83_de_verificare" title="Balanță de verificare">Balanță de verificare</a></li></ul></div></div></td> </tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;">Audit</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/w/index.php?title=Audit_financiar&action=edit&redlink=1" class="new" title="Audit financiar — pagină inexistentă">Financiar</a></li> <li><a href="/w/index.php?title=Auditul_intern&action=edit&redlink=1" class="new" title="Auditul intern — pagină inexistentă">Intern</a></li> <li><a href="/w/index.php?title=Re%C8%9Bele_%C8%99i_asocia%C8%9Bii_de_contabilitate&action=edit&redlink=1" class="new" title="Rețele și asociații de contabilitate — pagină inexistentă">Firme</a></li> <li><a href="/w/index.php?title=Raportul_auditorului&action=edit&redlink=1" class="new" title="Raportul auditorului — pagină inexistentă">Raport</a></li></ul></div></div></td> </tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;">Oameni și organizații</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/wiki/Contabil" class="mw-redirect" title="Contabil">Contabil</a></li> <li><a href="/w/index.php?title=Categorie:Organiza%C8%9Bii_de_contabilitate&action=edit&redlink=1" class="new" title="Categorie:Organizații de contabilitate — pagină inexistentă">Organizații de contabilitate</a></li> <li><a href="/wiki/Luca_Pacioli" title="Luca Pacioli">Luca Pacioli</a></li></ul></div></div></td> </tr><tr><td style="padding:0 0.1em 0.4em"> <div class="NavFrame collapsed" style="border:none;padding:0"><div class="NavHead" style="font-size:105%;background:inherit;color:var(--color-base, #000) !important;text-align:left;text-align:center;">Dezvoltare</div><div class="NavContent" style="font-size:105%;padding:0.2em 0 0.4em;text-align:center"> <ul><li><a href="/w/index.php?title=Istoria_contabilit%C4%83%C8%9Bii&action=edit&redlink=1" class="new" title="Istoria contabilității — pagină inexistentă">Istorie</a></li> <li><a href="/w/index.php?title=Cercetarea_contabila&action=edit&redlink=1" class="new" title="Cercetarea contabila — pagină inexistentă">Cercetarea</a></li> <li><a href="/w/index.php?title=Contabilitate_creativ%C4%83&action=edit&redlink=1" class="new" title="Contabilitate creativă — pagină inexistentă">Contabilitate creativă</a></li> <li><a href="/wiki/Legea_Sarbanes-Oxley" title="Legea Sarbanes-Oxley">Legea Sarbanes-Oxley</a></li></ul></div></div></td> </tr><tr><td style="padding:0.3em 0.4em 0.3em;font-weight:bold;border-top: 1px solid #aaa; border-bottom: 1px solid #aaa;"> <span typeof="mw:File"><a href="/wiki/Fi%C8%99ier:Portal-puzzle.svg" class="mw-file-description" title="Portal"><img alt="Portal" src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Portal-puzzle.svg/16px-Portal-puzzle.svg.png" decoding="async" width="16" height="14" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Portal-puzzle.svg/24px-Portal-puzzle.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fd/Portal-puzzle.svg/32px-Portal-puzzle.svg.png 2x" data-file-width="32" data-file-height="28" /></a></span> <a href="/w/index.php?title=Portal:Afaceri_%C8%99i_economie&action=edit&redlink=1" class="new" title="Portal:Afaceri și economie — pagină inexistentă">Portalul de afaceri</a></td></tr><tr><td style="text-align:right;font-size:115%;padding-top: 0.6em;"><div class="plainlinks hlist navbar mini"><ul><li class="nv-view"><a href="/wiki/Format:Contabilitate" title="Format:Contabilitate"><abbr title="Vizualizează acest format">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Discu%C8%9Bie_Format:Contabilitate" title="Discuție Format:Contabilitate"><abbr title="Discută acest format">d</abbr></a></li><li class="nv-edit"><a class="external text" href="https://ro.wikipedia.org/w/index.php?title=Format:Contabilitate&action=edit"><abbr title="Modifică acest format">m</abbr></a></li></ul></div></td></tr></tbody></table> <figure class="mw-halign-right" typeof="mw:File/Thumb"><a href="/wiki/Fi%C8%99ier:Wachovia_National_Bank_1906_statement.jpg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/7/76/Wachovia_National_Bank_1906_statement.jpg/250px-Wachovia_National_Bank_1906_statement.jpg" decoding="async" width="250" height="144" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/7/76/Wachovia_National_Bank_1906_statement.jpg/375px-Wachovia_National_Bank_1906_statement.jpg 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/7/76/Wachovia_National_Bank_1906_statement.jpg/500px-Wachovia_National_Bank_1906_statement.jpg 2x" data-file-width="4390" data-file-height="2536" /></a><figcaption> Situații financiare din trecut</figcaption></figure> <p><b>Situațiile financiare</b> (sau <b>rapoartele financiare</b>) reprezintă înregistrări formale ale activităților financiare și ale poziției financiare a unei entități, fie că este vorba despre o companie, persoană fizică sau altă entitate. </p><p>Informațiile financiare relevante sunt prezentate într-un format structurat și accesibil. De obicei, acestea includ patru situații financiare principale: bilanțul, contul de profit și pierdere, situația fluxurilor de numerar și situația modificărilor capitalului propriu, toate însoțite de o analiză și comentarii ale conducerii. În România, însă, situațiile financiare fundamentale sunt, de regulă, doar bilanțul și contul de profit și pierdere, iar celelalte două sunt incluse în funcție de cerințele entității sau reglementările contabile aplicabile. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Scopul_situațiilor_financiare"><span id="Scopul_situa.C8.9Biilor_financiare"></span>Scopul situațiilor financiare</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit&section=1" title="Modifică secțiunea: Scopul situațiilor financiare" class="mw-editsection-visualeditor"><span>modificare</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit&section=1" title="Edit section's source code: Scopul situațiilor financiare"><span>modificare sursă</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>„Obiectivul situațiilor financiare este de a furniza informații despre situația financiară, performanța și modificările situației financiare ale unei entități (organizație sau entitate juridică), informații care sunt utile diverselor categorii de utilizatori în luarea deciziilor economice.” Situațiile financiare trebuie să fie ușor de înțeles, relevante pentru deciziile economice, fiabile și comparabile cu alte entități. Activele (resursele deținute sau controlate de entitate), datoriile față de creditori (obligațiile față de terți), capitalul propriu (interesul rezidual în activele după deducerea datoriilor), veniturile și cheltuielile raportate sunt direct legate de situația financiară a unei entități. </p><p>Situațiile financiare sunt destinate să fie înțelese de cititori care au „o cunoaștere rezonabilă a activităților economice și comerciale și a contabilității și care sunt dispuși să studieze informațiile cu atenție.” Situațiile financiare pot fi utilizate de utilizatori pentru diferite scopuri: </p> <ul><li>Proprietarii și managerii necesită situațiile financiare pentru a lua decizii importante de afaceri care influențează continuarea activității. Apoi, se efectuează o <a href="/wiki/Analiza_financiar%C4%83" title="Analiza financiară">analiză financiară</a> a acestor situații pentru a oferi managementului o înțelegere mai detaliată a cifrelor. Aceste situații sunt, de asemenea, utilizate ca parte a raportului anual al managementului către <a href="/wiki/Ac%C8%9Bionar" title="Acționar">acționari</a>.</li> <li>Angajații au nevoie de aceste rapoarte pentru a încheia acorduri colective (Acorduri de <a href="/wiki/Negocierea_colectiv%C4%83" title="Negocierea colectivă">negociere colectivă</a>) cu conducerea, în cazul <a href="/wiki/Sindicat" title="Sindicat">sindicatelor</a>, sau pentru indivizi în negocierea compensațiilor, promovărilor și ierarhiei lor. Aceste acorduri stabilesc condițiile de muncă, salariile și alte aspecte legate de angajare.</li> <li><a href="/wiki/Investitor" title="Investitor">Investitorii</a> potențiali folosesc situațiile financiare pentru a evalua viabilitatea investiției într-o afacere. Analizele financiare sunt frecvent utilizate de investitori și sunt realizate de profesioniști (analiști financiari), oferindu-le astfel baza pentru luarea deciziilor de investiții.</li> <li>Instituțiile financiare (bănci și alte companii de credit) le folosesc pentru a decide dacă să acorde unei companii <a href="/w/index.php?title=Capital_de_lucru&action=edit&redlink=1" class="new" title="Capital de lucru — pagină inexistentă">capital de lucru</a> proaspăt sau să extindă <a href="/wiki/Titlu_de_valoare" title="Titlu de valoare">titluri de datorii</a> (cum ar fi un <a href="/wiki/%C3%8Emprumut" title="Împrumut">împrumut</a> bancar pe termen lung sau <a href="/wiki/Obliga%C8%9Biune" title="Obligațiune">obligațiuni</a>) pentru a finanța extinderea și alte cheltuieli semnificative.</li> <li>Acționarii pot solicita din când în când informații despre modul în care este gestionat <a href="/wiki/Capital_social#În_contabilitate" title="Capital social">capitalul social</a> (capitalul propriu al companiei), care poate fi furnizat prin intermediul situațiilor financiare (sau declarațiilor de acțiuni), deoarece este în interesul financiar al acționarilor să afirme că stocul de capital este gestionat într-un mod viabil și cu atenție adecvată.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup></li></ul> <div class="mw-heading mw-heading2"><h2 id="Situații_financiare_consolidate"><span id="Situa.C8.9Bii_financiare_consolidate"></span>Situații financiare consolidate</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit&section=2" title="Modifică secțiunea: Situații financiare consolidate" class="mw-editsection-visualeditor"><span>modificare</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit&section=2" title="Edit section's source code: Situații financiare consolidate"><span>modificare sursă</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Situațiile financiare consolidate sunt definite ca „situațiile financiare ale unui grup în care <a href="/wiki/Activ_(contabilitate)" title="Activ (contabilitate)">activele</a>, datoriile, <a href="/wiki/Capital_propriu" title="Capital propriu">capitalul propriu</a>, <a href="/wiki/Venit" title="Venit">veniturile</a>, cheltuielile și fluxurile de numerar și echivalentele acestora ale societății-mamă și ale <a href="/wiki/Companie_subsidiar%C4%83" title="Companie subsidiară">filialelor</a> sale sunt prezentate ca pe ale unei singure entități economice", conform <a href="/wiki/Standarde_Interna%C8%9Bionale_de_Raportare_Financiar%C4%83" title="Standarde Internaționale de Raportare Financiară">Standardului Internațional de Contabilitate</a> 27 „Situații financiare consolidate și separate” și <a href="/wiki/Standarde_Interna%C8%9Bionale_de_Raportare_Financiar%C4%83" title="Standarde Internaționale de Raportare Financiară">Standardului Internațional de Raportare Financiară</a> 10 „Situații financiare consolidate”.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Standarde_și_reglementări"><span id="Standarde_.C8.99i_reglement.C4.83ri"></span>Standarde și reglementări</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit&section=3" title="Modifică secțiunea: Standarde și reglementări" class="mw-editsection-visualeditor"><span>modificare</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit&section=3" title="Edit section's source code: Standarde și reglementări"><span>modificare sursă</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>De-a lungul timpului, fiecare țară a dezvoltat propriile principii contabile, ceea ce face dificilă compararea internațională a companiilor. Pentru a asigura uniformitatea și comparabilitatea între situațiile financiare întocmite de diferite entități, se aplică un set de ghiduri și reglementări. Acestea sunt cunoscute sub denumirea de „Principii Contabile General Acceptate” (PCGA), iar acest cadru normativ constituie baza pentru întocmirea situațiilor financiare, deși multe companii aleg să dezvăluie informații ce depășesc cerințele acestora. </p><p>În ultimele decenii, a existat o tendință puternică de standardizare a reglementărilor contabile, un proces condus de către <a href="/wiki/International_Accounting_Standards_Board" title="International Accounting Standards Board">Consiliul a Standardelor Internaționale de Contabilitate (IASB)</a>. IASB dezvoltă „<a href="/wiki/Standarde_Interna%C8%9Bionale_de_Raportare_Financiar%C4%83" title="Standarde Internaționale de Raportare Financiară">Standardele Internaționale de Raportare Financiară</a>” (IFRS), care au fost adoptate de <a href="/wiki/Australia" title="Australia">Australia</a>, <a href="/wiki/Canada" title="Canada">Canada</a> și <a href="/wiki/Uniunea_European%C4%83" title="Uniunea Europeană">Uniunea Europeană</a> (doar pentru companiile listate pe piața de capital), iar în <a href="/wiki/Rom%C3%A2nia" title="România">România</a> sunt aplicabile companiilor cotate pe bursă. Aceste standarde sunt în curs de evaluare în <a href="/wiki/Africa_de_Sud" title="Africa de Sud">Africa de Sud</a> și alte țări. În România, însă, companiile mai mici aplică Standardele Românești de Contabilitate (RAS), reglementate de Ministerul Finanțelor Publice, care stabilesc norme specifice, inclusiv pentru întreprinderile mici și mijlocii. Consiliul pentru Standarde Contabile Financiare al Statelor Unite ale Americii (FASB) s-a angajat să convergă PCGA-ul american cu IFRS în timp. </p> <div class="mw-heading mw-heading2"><h2 id="Discuții_și_analize_de_management"><span id="Discu.C8.9Bii_.C8.99i_analize_de_management"></span>Discuții și analize de management</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit&section=4" title="Modifică secțiunea: Discuții și analize de management" class="mw-editsection-visualeditor"><span>modificare</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit&section=4" title="Edit section's source code: Discuții și analize de management"><span>modificare sursă</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Discuțiile și analiza managementului, cunoscută și sub denumirea de MD&A (din <a href="/wiki/Limba_englez%C4%83" title="Limba engleză">engleză</a> <span lang="en" style="font-style:italic">Management Discussion and Analysis</span>), reprezintă o secțiune esențială a situațiilor financiare anuale ale unei companii. Scopul MD&A este de a oferi o explicație narativă, din perspectiva managementului, a performanței trecute a entității, a situației sale financiare și a perspectivelor sale viitoare. Aceasta nu se limitează doar la prezentarea datelor financiare, ci include și o interpretare detaliată a acestora, oferind investitorilor o imagine completă, echilibrată și obiectivă, care să-i sprijine în luarea deciziilor de investiție sau în continuarea acestora într-o entitate. </p><p>Secțiunea include o descriere a anului precedent și a principalelor factori care au influențat activitatea companiei în acea perioadă, oferind totodată o viziune imparțială și echilibrată asupra trecutului, prezentului și viitorului companiei. </p><p>De obicei, MD&A detaliază poziția de lichiditate a companiei, resursele de capital,<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> rezultatele operațiunilor sale, cauzele subiacente ale modificărilor semnificative în elementele din situațiile financiare (precum deprecierea activelor și costurile de restructurare), evenimente de natură neobișnuită sau rar întâlnite (precum <a href="/w/index.php?title=Fuziuni_%C8%99i_achizi%C8%9Bii&action=edit&redlink=1" class="new" title="Fuziuni și achiziții — pagină inexistentă">fuziuni și achiziții</a> sau <a href="/w/index.php?title=R%C4%83scump%C4%83rare_ac%C8%9Biuni&action=edit&redlink=1" class="new" title="Răscumpărare acțiuni — pagină inexistentă">răscumpărări de acțiuni</a>), tendințe pozitive și negative, efectele <a href="/wiki/Infla%C8%9Bie" title="Inflație">inflației</a>, riscurile pieței interne și internaționale,<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> precum și incertitudinile semnificative. </p> <div class="mw-heading mw-heading2"><h2 id="Note">Note</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit&section=5" title="Modifică secțiunea: Note" class="mw-editsection-visualeditor"><span>modificare</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit&section=5" title="Edit section's source code: Note"><span>modificare sursă</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><b><a href="#cite_ref-1">^</a></b> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://www.sciencedirect.com/science/article/abs/pii/S0165410101000118">„Accounting standards and value relevance of financial statements: An international analysis”</a>. Science Direct<span class="reference-accessdate">. Accesat în <time datetime="2023-04-01">1 aprilie 2023</time></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Accounting+standards+and+value+relevance+of+financial+statements%3A+An+international+analysis&rft.pub=Science+Direct&rft_id=https%3A%2F%2Fwww.sciencedirect.com%2Fscience%2Farticle%2Fabs%2Fpii%2FS0165410101000118&rfr_id=info%3Asid%2Fro.wikipedia.org%3ASitua%C8%9Bie+financiar%C4%83" class="Z3988"><span style="display:none;"> </span></span><style data-mw-deduplicate="TemplateStyles:r16236537">.mw-parser-output cite.citation{font-style:inherit}.mw-parser-output .citation q{quotes:"„""”""«""»"}.mw-parser-output .citation .cs1-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/6/65/Lock-green.svg/9px-Lock-green.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .citation .cs1-lock-limited a,.mw-parser-output .citation .cs1-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/d/d6/Lock-gray-alt-2.svg/9px-Lock-gray-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .citation .cs1-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/a/aa/Lock-red-alt-2.svg/9px-Lock-red-alt-2.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration{color:#555}.mw-parser-output .cs1-subscription span,.mw-parser-output .cs1-registration span{border-bottom:1px dotted;cursor:help}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/thumb/4/4c/Wikisource-logo.svg/12px-Wikisource-logo.svg.png")no-repeat;background-position:right .1em center}.mw-parser-output code.cs1-code{color:inherit;background:inherit;border:inherit;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;font-size:100%}.mw-parser-output .cs1-visible-error{font-size:100%}.mw-parser-output .cs1-maint{display:none;color:#33aa33;margin-left:0.3em}.mw-parser-output .cs1-subscription,.mw-parser-output .cs1-registration,.mw-parser-output .cs1-format{font-size:95%}.mw-parser-output .cs1-kern-left,.mw-parser-output .cs1-kern-wl-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right,.mw-parser-output .cs1-kern-wl-right{padding-right:0.2em}</style></span> </li> <li id="cite_note-2"><b><a href="#cite_ref-2">^</a></b> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.iasplus.com/en/standards/ias/ias27-2011">„IAS 27 — Separate Financial Statements (2011)”</a>. <i>www.iasplus.com</i>. IAS Plus (This material is provided by Deloitte Touche Tohmatsu Limited (“DTTL”), or a member firm of DTTL, or one of their related entities. This material is provided “AS IS” and without warranty of any kind, express or implied. Without limiting the foregoing, neither Deloitte Touche Tohmatsu Limited (“DTTL”), nor any member firm of DTTL (a “DTTL Member Firm”), nor any of their related entities (collectively, the “Deloitte Network”) warrants that this material will be error-free or will meet any particular criteria of performance or quality, and each entity of the Deloitte Network expressly disclaims all implied warranties, including without limitation warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, and accuracy.)<span class="reference-accessdate">. Accesat în <time datetime="2013-11-29">29 noiembrie 2013</time></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.iasplus.com&rft.atitle=IAS+27+%E2%80%94+Separate+Financial+Statements+%282011%29&rft_id=http%3A%2F%2Fwww.iasplus.com%2Fen%2Fstandards%2Fias%2Fias27-2011&rfr_id=info%3Asid%2Fro.wikipedia.org%3ASitua%C8%9Bie+financiar%C4%83" class="Z3988"><span style="display:none;"> </span></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r16236537" /></span> </li> <li id="cite_note-3"><b><a href="#cite_ref-3">^</a></b> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="http://www.iasplus.com/en/standards/ifrs/ifrs10">„IFRS 10 — Consolidated Financial Statements”</a>. <i>www.iasplus.com</i>. IAS Plus (This material is provided by Deloitte Touche Tohmatsu Limited (“DTTL”), or a member firm of DTTL, or one of their related entities. This material is provided “AS IS” and without warranty of any kind, express or implied. Without limiting the foregoing, neither Deloitte Touche Tohmatsu Limited (“DTTL”), nor any member firm of DTTL (a “DTTL Member Firm”), nor any of their related entities (collectively, the “Deloitte Network”) warrants that this material will be error-free or will meet any particular criteria of performance or quality, and each entity of the Deloitte Network expressly disclaims all implied warranties, including without limitation warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, and accuracy.)<span class="reference-accessdate">. Accesat în <time datetime="2013-11-29">29 noiembrie 2013</time></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.iasplus.com&rft.atitle=IFRS+10+%E2%80%94+Consolidated+Financial+Statements&rft_id=http%3A%2F%2Fwww.iasplus.com%2Fen%2Fstandards%2Fifrs%2Fifrs10&rfr_id=info%3Asid%2Fro.wikipedia.org%3ASitua%C8%9Bie+financiar%C4%83" class="Z3988"><span style="display:none;"> </span></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r16236537" /></span> </li> <li id="cite_note-4"><b><a href="#cite_ref-4">^</a></b> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20061115081547/http://www.nikoresources.com/2002manage.html">„Nico Resources Management's Discussion and Analysis”</a>. Arhivat din <a rel="nofollow" class="external text" href="http://www.nikoresources.com/2002manage.html">original</a> la <time datetime="2006-11-15">15 noiembrie 2006</time><span class="reference-accessdate">. Accesat în <time datetime="2014-02-19">19 februarie 2014</time></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=Nico+Resources+Management%27s+Discussion+and+Analysis&rft_id=http%3A%2F%2Fwww.nikoresources.com%2F2002manage.html&rfr_id=info%3Asid%2Fro.wikipedia.org%3ASitua%C8%9Bie+financiar%C4%83" class="Z3988"><span style="display:none;"> </span></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r16236537" /></span> </li> <li id="cite_note-5"><b><a href="#cite_ref-5">^</a></b> <span class="reference-text"><cite class="citation web"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120319194828/http://www.pepsico.com/Annual-Reports/1998/financial/analysis.html">„PepsiCo Management's Discussion and Analysis”</a>. Arhivat din <a rel="nofollow" class="external text" href="http://www.pepsico.com/Annual-Reports/1998/financial/analysis.html">original</a> la <time datetime="2012-03-19">19 martie 2012</time><span class="reference-accessdate">. Accesat în <time datetime="2014-02-19">19 februarie 2014</time></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=PepsiCo+Management%27s+Discussion+and+Analysis&rft_id=http%3A%2F%2Fwww.pepsico.com%2FAnnual-Reports%2F1998%2Ffinancial%2Fanalysis.html&rfr_id=info%3Asid%2Fro.wikipedia.org%3ASitua%C8%9Bie+financiar%C4%83" class="Z3988"><span style="display:none;"> </span></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r16236537" /></span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Lectură_suplimentară"><span id="Lectur.C4.83_suplimentar.C4.83"></span>Lectură suplimentară</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit&section=6" title="Modifică secțiunea: Lectură suplimentară" class="mw-editsection-visualeditor"><span>modificare</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit&section=6" title="Edit section's source code: Lectură suplimentară"><span>modificare sursă</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Alexander, D., Britton, A., Jorissen, A., „International Financial Reporting and Analysis”, ediția a doua, 2005, <a href="/wiki/Special:Referin%C8%9Be_%C3%AEn_c%C4%83r%C8%9Bi/978-1-84480-201-2" title="Special:Referințe în cărți/978-1-84480-201-2">ISBN: 978-1-84480-201-2</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Legături_externe"><span id="Leg.C4.83turi_externe"></span>Legături externe</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&veaction=edit&section=7" title="Modifică secțiunea: Legături externe" class="mw-editsection-visualeditor"><span>modificare</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Situa%C8%9Bie_financiar%C4%83&action=edit&section=7" title="Edit section's source code: Legături externe"><span>modificare sursă</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a rel="nofollow" class="external text" href="http://www.ifrs.org">Fundația IFRS și Consiliul a Standardelor Internaționale de Contabilitate</a></li> <li><a rel="nofollow" class="external text" href="http://www.fasb.org">Consiliul pentru Standarde de Contabilitate Financiară</a> (SUA)</li> <li><a rel="nofollow" class="external text" href="http://www.unece.org/trade/untdid/welcome.htm">UN/CEFACT</a></li> <li><cite class="citation web">Mańko, Rafał. <a rel="nofollow" class="external text" href="http://www.europarl.europa.eu/RegData/bibliotheque/briefing/2013/130552/LDM_BRI(2013)130552_REV1_EN.pdf">„New legal framework for financial statements”</a> <span style="font-size:85%;">(PDF)</span>. <i>Library Briefing</i>. Biblioteca Parlamentului European<span class="reference-accessdate">. Accesat în <time datetime="2013-06-06">6 iunie 2013</time></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=Library+Briefing&rft.atitle=New+legal+framework+for+financial+statements&rft.aulast=Ma%C5%84ko&rft.aufirst=Rafa%C5%82&rft_id=http%3A%2F%2Fwww.europarl.europa.eu%2FRegData%2Fbibliotheque%2Fbriefing%2F2013%2F130552%2FLDM_BRI%282013%29130552_REV1_EN.pdf&rfr_id=info%3Asid%2Fro.wikipedia.org%3ASitua%C8%9Bie+financiar%C4%83" class="Z3988"><span style="display:none;"> </span></span><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r16236537" /></li> <li><a rel="nofollow" class="external text" href="https://web.archive.org/web/20080523144037/http://www.investopedia.com/university/fundamentalanalysis/notes.asp">Analiză fundamentală: Note la situațiile financiare</a> de către Investopedia.com</li></ul> <div role="navigation" class="navbox" aria-label="Navbox" style="padding:3px"><table class="nowraplinks hlist navbox-inner" style="border-spacing:0;color:inherit"><tbody><tr><th scope="row" class="navbox-group" style="width:1%"><a href="/wiki/Ajutor:Control_de_autoritate" title="Ajutor:Control de autoritate">Control de autoritate</a></th><td class="navbox-list navbox-odd" style="text-align:left;border-left-width:2px;border-left-style:solid;width:100%;padding:0px"><div style="padding:0em 0.25em"> <ul><li><span class="nowrap"><a href="/wiki/Biblioth%C3%A8que_nationale_de_France" title="Bibliothèque nationale de France">BNF</a>: <span class="uid"><a rel="nofollow" class="external text" href="https://catalogue.bnf.fr/ark:/12148/cb11979217r">cb11979217r</a> <a rel="nofollow" class="external text" href="http://data.bnf.fr/ark:/12148/cb11979217r">(data)</a></span></span></li> <li><span class="nowrap"><a href="/wiki/Integrated_Authority_File" class="mw-redirect" title="Integrated Authority File">GND</a>: <span class="uid"><a rel="nofollow" class="external text" href="https://d-nb.info/gnd/4162679-5">4162679-5</a></span></span></li> <li><span class="nowrap"><a href="/wiki/Library_of_Congress_Control_Number" class="mw-redirect" title="Library of Congress Control Number">LCCN</a>: <span class="uid"><a rel="nofollow" class="external text" href="https://id.loc.gov/authorities/subjects/sh85048313">sh85048313</a></span></span></li> <li><span class="nowrap"><a href="/wiki/National_Archives_and_Records_Administration" title="National Archives and Records Administration">NARA</a>: <span class="uid"><a rel="nofollow" class="external text" href="https://catalog.archives.gov/id/10630790">10630790</a></span></span></li> <li><span class="nowrap"><a href="/wiki/National_Diet_Library" class="mw-redirect" title="National Diet Library">NDL</a>: <span class="uid"><a rel="nofollow" class="external text" href="https://id.ndl.go.jp/auth/ndlna/00574548">00574548</a></span></span></li> <li><span class="nowrap"><a href="/wiki/National_Library_of_the_Czech_Republic" class="mw-redirect" title="National Library of the Czech Republic">NKC</a>: <span class="uid"><a rel="nofollow" class="external text" href="https://aleph.nkp.cz/F/?func=find-c&local_base=aut&ccl_term=ica=ph939275&CON_LNG=ENG">ph939275</a></span></span></li></ul> </div></td><td class="navbox-image" rowspan="1" style="width:1px;padding:0px 0px 0px 2px"><div><span class="skin-invert" typeof="mw:File/Frameless"><a href="/wiki/Ajutor:Control_de_autoritate" title="Ajutor:Control de autoritate"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/OOjs_UI_icon_helpNotice-ltr.svg/20px-OOjs_UI_icon_helpNotice-ltr.svg.png" decoding="async" width="20" height="20" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/f/fd/OOjs_UI_icon_helpNotice-ltr.svg/30px-OOjs_UI_icon_helpNotice-ltr.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/f/fd/OOjs_UI_icon_helpNotice-ltr.svg/40px-OOjs_UI_icon_helpNotice-ltr.svg.png 2x" data-file-width="20" data-file-height="20" /></a></span></div></td></tr></tbody></table></div>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; 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