FIRM PERFORMANCE IN THE CONTEXT OF INTERNATIONAL REGULATIONS

Earnings include amounts resulting from the removal of fixed assets and long-term average. The definition also includes income and unrealized gains, for example, those resulting from the revaluation of investment securities and those resulting from the increase in book value of assets within long. So presentation gains in profit and loss is usually done separately, because the existing knowledge their decision making process is important .Gains are typically presented on a net basis, excluding charges. Revenues can be used to purchase assets or to increase the value of different types of assets, e.g. cash, receivables, goods and services received in exchange for goods and services provided. Income may also result from the liquidation of debts. For example, a company can provide goods and services to a creditor in order to liquidate a debt relating to an ongoing credit. Overall performance is defined according to the company's ability to create value for all its interest holders, shareholders, creditors, employees, suppliers, local community etc. Of course, prevails company shareholders who are actually owners. Managers appointed by the investors should pursue this objective through continuous value creation.