The Audit of Financial Assets Participation in the Entity`s Return




Keywords:leverage, financial assets, operating assets, return on assets, operating return, financial return, business continuity

Financial management is a discipline in continuous evolution. Only 50 years ago, financial management was limited to the entity, to obtaining the resources necessary for the development out of the bank`s availabilities, and the education in this area was limited to the description of the financial institutions and the functioning of the financial markets. But today we are talking about mergers, about the public buying offer, the large variety of financial products, financial\r\ninstruments, securities issued and more recently, even about recession, banks` nationalization and a new financial crisis, but this time at global level.\r\nThis is why, to write in a magazine article about the leverage, the financial assets and the large number of elements comprised by financial management, including their participation to profit, is at least a bold attempt. The synthesis and the concentration of a large amount of information in this field was necessary and its approach from a pedagogic perspective, where the basic financial theories and the financial practice of the entity are successively presented.\r\n\r\n