The Liquidation - based on Evaluation and Accounting Information

From a juridical point of view, an entity is considered in difficulty in the situation of payments’ ceasing that occurs when it can not face its due debts with the available funds. In the case of a financial depreciation, the short term liabilities are superior to the assets. The negative net treasury will put the entity in the situation to come up against the payment incidents, this leading to the degradation of its image for the business partners. Despite this, before closing the synthesis financial statements there are some „alarm signals” which can be highlighted especially through a correct and efficient evaluation. These signals can be analyzed at the level of the main activities from the entity. These reasons determine the analysis of degradation’ stages on the economic-financial situation as an important criterion in choosing the methods of diagnosis for the entities in difficulty, but also for the strategic orientation