The balance sheet is a methodical procedure specific only to accounting, drawn up on the basis of the principle of double representation of the patrimony, which systematizes and generalizes the accounting information. It is an extensive work of synthesis, in fact a mirror of the heritage that existed at one time. Due to the fact that it is a work that requires a large volume of work, the balance cannot be drawn up too often. The balance sheet is the object of concerns over time, a fact determined by the changes that occur periodically in the accounting regulatory legislation but also by the balance sheet theories.