Balance Sheet- Meaning, Example What is a Balance Sheet? The Balance Sheet is a statement that shows the financial position of the business. It records the assets and liabilities of the business at the end of the accounting period after the preparation of trading and profit and loss accounts...
The competent auth orities of the Member States may require that the electronic certificate of inspection be accompanied by an advance electronic signature within the meaning of Article 2(2) of Directive 1999/93/EC of the European Parliament and of the Council (1). In all other cases, ...