A part of Business Administration related to assessing the current and forecasting the future value of the Assets and Liabilities, often under conditions of risk or uncertainty.
It pursues two main purposes: Financial Accounting (in compliance with local Financial Regulations) and Financial Planning.
See also
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Business / Business Administration
[ Financial Accounting ] [ Financial Planning ] [ Cost Management ]
Reference
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L. J. Gitman, “Principles of Managerial Finance, Brief,” 3rd ed., Addison-Wesley, 2003, ISBN 13: 9780065012774
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