文章基本信息

标题：The Management of Disinvestment Decision and its Impact on Financial Statements
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作者：Moisescu Florentina ; Persicov Oana
期刊名称：Risk in Contemporary Economy
电子版ISSN：2067-0532
出版年度：2016
语种：English
出版社：Dunarea de Jos University of Galati
摘要：The political and economic context of the world noticeably influenced,in recent years,the economic development of corporations,causing sometimes resounding failures,forcing businesses to act with caution. In this context,senior management decisions are oriented towards achieving financial stability,even if this implies a stagnation in terms of the financial result and not a constant profit growth. This paper examines the impact of fixed alienation on the entity's financial results,the importance of rational management strategie that lead to the creation of new sources of investment and the timing of disinvestments by applying the Altman model to the Romanian energy companies quoted at BVB. It has been found that the incorrect clasification of assets held for sale,changes the structure of the expenses incurred with the amortization said tangible assets because at the moments of their classification as assets held for sale,assests cease to be amortized. In the case of the failure of the Retail Plan,the recording of the accounting depreciation stops and the asset is being over-evaluated.
关键词：disinvestment;assets held for sale;the sale plan;financial statements.