Financial accounting. Theory and practice

This book captures a series of accounting matters organized according to the flows of generated liquidity (operating, investing, financing). An additional information offered in this work is given by the presentation of the various accounting particularities generated by the type of company (registered or not registered for VAT purposes). Moreover, in situations where there are differences in the accounting treatment generated by certain theoretical classifications (for example, long-term financial investments versus short-term investments), these are presented comparatively, with particular aspects being distinctly highlighted.