THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE
            FINANCIAL STANDING OF THE COMPANY

                           Marian Siminică, Associate professor PhD
                                     University of Craiova
                                    msiminica@yahoo.com

                                Daniel Cîrciumaru, Lecturer PhD
                                      University of Craiova
                                 danielcirciumaru@yahoo.com

                              Mirela Ganea, Assistant PhD Student
                                     University of Craiova
                                  mirelaganea04@yahoo.com


ABSTRACT: The annual financial statements of different companies must emphasize, for the
internal and external users, the activity that was run and the standing at a specific moment of
time. The assessment of a business doesn’t affect the accounting registrations. However, “the
accurate image” provided by the book-keeping is a significant landmark for the evaluator
when applying the evaluation methods. In this paper, in order to emphasize the effects of
reevaluating the balance sheet on pointing out the financial standing, we have presented the
calculation and the significance of the analysis indicators on a case study, before and after
the reassessment operations.

Keywords: Financial analysis, reevaluation, financial standing, balance sheet

JEL Codes: G34