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...

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...