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The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference

Author

Listed:
  • Elena-Iuliana Ion

    (University of Craiova Faculty of Economics and Business Administration)

  • Maria Criveanu

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

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.

Suggested Citation

  • Elena-Iuliana Ion & Maria Criveanu, 2017. "The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 25-38, November.
    • Handle: RePEc:aio:aucsse:v:1:y:2017:i:45:p:25-38
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    File URL: http://feaa.ucv.ro/annals/v1_2017/0045v1-002.pdf
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    References listed on IDEAS

    as
    1. Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu, 2014. "An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 774-799, December.
    2. Mariana Man & Vladimir Modrak & Janusz Grabara, 2011. "Marginal Cost Of Industrial Production," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, vol. 3(1), pages 62-69, May.
    3. Stefan BUNEA & Marian SACARIN & Mihaela MINU, 2012. "Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 27-43, March.
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    More about this item

    Keywords

    profit and loss account; performance; professional reasoning;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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