THE STATEMENT OF CHANGES IN EQUITY – ENTITY PERFORMANCE FINANCIAL ANALYSIS REPORT
A tool used to assess entity performance is the statement of changes in equity, which is a component of the set of financial statements. The statement of changes in equity shows in detail all variations of equity throughout an accounting period (between its beginning and its end). Thus, we can not...
| Κύριοι συγγραφείς: | , |
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| Μορφή: | Άρθρο |
| Γλώσσα: | English |
| Έκδοση: |
Academica Brâncuşi
2015-07-01
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| Σειρά: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
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| Διαθέσιμο Online: | http://www.utgjiu.ro/revista/ec/pdf/2015-03/04_Dumitru,%20Bondoc.pdf |
| Περίληψη: | A tool used to assess entity performance is the statement of changes in equity, which is a component of the set of
financial statements. The statement of changes in equity shows in detail all variations of equity throughout an
accounting period (between its beginning and its end). Thus, we can notice if the equity item was maintained or
whether it “eroded”, respectively, if we are talking about overall profit or loss. The results of our research highlighted
a robust financial autonomy of the entity in the analyzed period, while its equity increased, which showed an
improvement of its financial performance |
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| ISSN: | 1844-7007 1844-7007 |