Starting from the assumption that the company is a place where material chances take place, and inputs thus become outputs, in the countries that use the continental accounting system, comparisons in time and space concerning the company results are made based on intermediate balances of...

Starting with the last two decades of the 20th century, the financial models for the assessment of the company results began to be increasingly criticized, as it was deemed that they did not reflect its overall performance. The company must obtain performance not only at the economic and...