Any activity is both resource - consuming and outcome - generating, causing changes within the patrimony of an accounting entity. The outcome account is a synthesis accounting document expressing the financial performance through profit or loss. The opportunity of developing an outcome account...

Since current accounting of the business and financial operations, as well as the centralization and the generalization of the patrimonial holdings data, is achieved in pecuniary terms, we can positively state that accounting, as it is seen today, cannot be achieved without assessment. Under the...

Neither the balance sheet nor the results account presented in the classic format have shown to be sufficient to serve as the basic professional elements, especially to financial analysts, this being one of the main causes for the appearance of the treasury flows variability. In addition,...

On the level of the enterprises, neither the balance sheet nor the results account have proved to be enough to serve as basic elements to professionals, especially to financial analysts, this being one of the main causes for the appearance of the treasury flows variability. As we all know, the...

The more and more important the role which the financial-accounting information has nowadays as a “social good”, determined accounting to consolidate its central place in the informational system of any patrimonial, public or private entity. For these reasons, any structure of conceptual...