The Informational Limits of the Profit and Loss Account in Accurately Portraying the Company’s Performances

For a long time the users of financial statements were limited to consulting the profit and loss account in order to find out information regarding the result sheet, considered the most significant measure of a company’s performance. On the same trajectory there lies the theory of Economics, noting that the main objective of the economic activity is that of maximizing profits.

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Year of publication:	2011
Authors:	Nicoleta, Guni Claudia
Published in:	Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XI.2011, 1, p. 906-908
Publisher:	Facultatea de Ştiinţe Economice
Subject:	accounting policies \| relevance \| reliability \| fidelity

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Extent:	application/pdf
Type of publication:	Article
Classification:	G3 - Corporate Finance and Governance ; G32 - Financing Policy; Capital and Ownership Structure ; G34 - Mergers; Acquisitions; Restructuring; Corporate Governance
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010632228