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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| Format: | Article |
| Language: | English |
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Danubius University
2011-05-01
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| Series: | EIRP Proceedings |
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| Online Access: | http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1240/1155 |
| _version_ | 1819091480972623872 |
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| author | Ecaterina Necsulescu |
| author_facet | Ecaterina Necsulescu |
| author_sort | Ecaterina Necsulescu |
| collection | DOAJ |
| description | 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. Unlike the balance sheet that provides a static picture at a given time, the profit and loss account offers a dynamic situation of the revenues and expenditures cumulated of the financial exercise. |
| first_indexed | 2024-12-21T22:40:24Z |
| format | Article |
| id | doaj.art-9c709b9aed4c478a958986d461a5ece5 |
| institution | Directory Open Access Journal |
| issn | 2067-9211 2069-9344 |
| language | English |
| last_indexed | 2024-12-21T22:40:24Z |
| publishDate | 2011-05-01 |
| publisher | Danubius University |
| record_format | Article |
| series | EIRP Proceedings |
| spelling | doaj.art-9c709b9aed4c478a958986d461a5ece52022-12-21T18:47:51ZengDanubius UniversityEIRP Proceedings2067-92112069-93442011-05-0161531539Evolutions and Trends in Presenting the Profit and Loss Account as Part of the Annual Financial StatementsEcaterina NecsulescuThe 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. Unlike the balance sheet that provides a static picture at a given time, the profit and loss account offers a dynamic situation of the revenues and expenditures cumulated of the financial exercise.http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1240/1155profit and loss accountfinancial performanceresultsrevenueexpenditu re |
| spellingShingle | Ecaterina Necsulescu Evolutions and Trends in Presenting the Profit and Loss Account as Part of the Annual Financial Statements EIRP Proceedings profit and loss account financial performance results revenue expenditu re |
| title | Evolutions and Trends in Presenting the Profit and Loss Account as Part of the Annual Financial Statements |
| title_full | Evolutions and Trends in Presenting the Profit and Loss Account as Part of the Annual Financial Statements |
| title_fullStr | Evolutions and Trends in Presenting the Profit and Loss Account as Part of the Annual Financial Statements |
| title_full_unstemmed | Evolutions and Trends in Presenting the Profit and Loss Account as Part of the Annual Financial Statements |
| title_short | Evolutions and Trends in Presenting the Profit and Loss Account as Part of the Annual Financial Statements |
| title_sort | evolutions and trends in presenting the profit and loss account as part of the annual financial statements |
| topic | profit and loss account financial performance results revenue expenditu re |
| url | http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1240/1155 |
| work_keys_str_mv | AT ecaterinanecsulescu evolutionsandtrendsinpresentingtheprofitandlossaccountaspartoftheannualfinancialstatements |