Evolutions and Trends in Presenting. The Balance Sheet as a Financial Position Picture of an Entity

In this article we proposed to achieve a synthesis of the key moments in the evolution of the concept of balance, of the theories formulated over time, of the presentation forms of the balance sheet, a taxonomy of balance sheets, supplemented by a breakdown of the concept of financial position and of the structures related to the assessment of the financial position. In other words, we will consider a gradual presentation of the concept of balance sheet over time and a presentation of the balance as the main tool for highlighting the patrimonial situation, of the assets of enterprise owners and of the picture on the financial position of an economic entity.