STRUCTURA CONTULUI DE PROFIT ŞI PIERDERE – ÎNTRE REGULI CONTABILE ŞI STANDARDE
The profit and loss account is the synthesis document that offers the information concerning the enterprise performances, through the flows that determine the result seen as variation of equity capitals during a financial year, that is, it indicates the degree in which the enterprise achieved the ob...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2006-05-01
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| Series: | EIRP Proceedings |
| Online Access: | http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1215/1130 |
| _version_ | 1828844262250250240 |
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| author | Florin Radu Gabriela Daniela Olaru |
| author_facet | Florin Radu Gabriela Daniela Olaru |
| author_sort | Florin Radu |
| collection | DOAJ |
| description | The profit and loss account is the synthesis document that offers the information concerning the enterprise performances, through the flows that determine the result seen as variation of equity capitals during a financial year, that is, it indicates the degree in which the enterprise achieved the objective in obtaining the profit. Taking into account the different meanings of the term “performance”, it can be defined by the accounting information users in accordance with their own interests. |
| first_indexed | 2024-12-12T21:01:48Z |
| format | Article |
| id | doaj.art-db3d9ce6c97f400c995a31259fd38841 |
| institution | Directory Open Access Journal |
| issn | 2067-9211 2069-9344 |
| language | English |
| last_indexed | 2024-12-12T21:01:48Z |
| publishDate | 2006-05-01 |
| publisher | Danubius University |
| record_format | Article |
| series | EIRP Proceedings |
| spelling | doaj.art-db3d9ce6c97f400c995a31259fd388412022-12-22T00:12:07ZengDanubius UniversityEIRP Proceedings2067-92112069-93442006-05-0111607613STRUCTURA CONTULUI DE PROFIT ŞI PIERDERE – ÎNTRE REGULI CONTABILE ŞI STANDARDEFlorin RaduGabriela Daniela OlaruThe profit and loss account is the synthesis document that offers the information concerning the enterprise performances, through the flows that determine the result seen as variation of equity capitals during a financial year, that is, it indicates the degree in which the enterprise achieved the objective in obtaining the profit. Taking into account the different meanings of the term “performance”, it can be defined by the accounting information users in accordance with their own interests.http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1215/1130 |
| spellingShingle | Florin Radu Gabriela Daniela Olaru STRUCTURA CONTULUI DE PROFIT ŞI PIERDERE – ÎNTRE REGULI CONTABILE ŞI STANDARDE EIRP Proceedings |
| title | STRUCTURA CONTULUI DE PROFIT ŞI PIERDERE – ÎNTRE REGULI CONTABILE ŞI STANDARDE |
| title_full | STRUCTURA CONTULUI DE PROFIT ŞI PIERDERE – ÎNTRE REGULI CONTABILE ŞI STANDARDE |
| title_fullStr | STRUCTURA CONTULUI DE PROFIT ŞI PIERDERE – ÎNTRE REGULI CONTABILE ŞI STANDARDE |
| title_full_unstemmed | STRUCTURA CONTULUI DE PROFIT ŞI PIERDERE – ÎNTRE REGULI CONTABILE ŞI STANDARDE |
| title_short | STRUCTURA CONTULUI DE PROFIT ŞI PIERDERE – ÎNTRE REGULI CONTABILE ŞI STANDARDE |
| title_sort | structura contului de profit si pierdere intre reguli contabile si standarde |
| url | http://www.proceedings.univ-danubius.ro/index.php/eirp/article/view/1215/1130 |
| work_keys_str_mv | AT florinradu structuracontuluideprofitsipierdereintreregulicontabilesistandarde AT gabrieladanielaolaru structuracontuluideprofitsipierdereintreregulicontabilesistandarde |