Neither the balance sheet nor the results account presented in the classic format have shown to be sufficient to serve as the basic professional elements, especially to financial analysts, this being one of the main causes for the appearance of the treasury flows variability. In addition,...

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...