Evolutions and Trends in Presenting the Profit and Loss Account as Part of the Annual Financial Statements

The financial performance is the engine of the evolution of financial position. It is an internal contribution to the increase of the financial position of the economic entity through the capability to generate reserves taken from the results of the period to be incorporated into the own equity. Unl...

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Bibliographic Details
Main Author: Ecaterina Necsulescu
Format: Article
Language:English
Published: Danubius University 2011-05-01
Series:EIRP Proceedings
Subjects:
Online Access:http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1240/1155