文章基本信息

标题：THE COMPANY PERFORMANCE EXPRESSEDBY THE TEMPLATESOF THE PROFIT AND LOSS ACCOUNT PREPARED ACCORDINGTO THE INTERNATIONAL,EUROPEANAND NATIONAL REFERENCE
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作者：Elena-Iuliana Ion ; Maria Criveanu
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2017
卷号：1
期号：45
页码：25-38
语种：English
出版社：Universitaria Craiova
摘要：The hereby article proposes to analyse the relation between the degree of appreciation regarding the performance through the profit and loss account drafted in accordance with the national,international and European reference.The aim of the study is that of identifying the component principles and the particularities of the profit and loss account templates drafted in accordance with the national,international and European reference.The study is concentrated on the underlining of the professional reasoning importance regarding the influence factor of the company’s performance.The results achieved due to the performed research show that the appreciation method of the company’s performance is influenced by the component elements of the profit and loss account drafted in accordance with the national,international and European reference.On the other side,the performed research underlined the fact that the shape and content of the profit and loss account are dictated by the professional reasoning.
关键词：profit and loss account;performance;professional reasoning