attention should be paid to the profit and loss account, which is the main instrument for reflecting the financial performance … in this article we will address the general aspects of profit and loss account from the perspective of profit and loss … account models. In this regard, after a brief theoretical approach of the profit and loss account, we will indicate the …

This study begins with definitions for the concept of performance and its components. Also, based on the profit and … loss account for the period 2004-2010 of company X, we determined the performance indicators for frozen assets, current …