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The Statement Of Changes In Equity – Entity Performance Financial Analysis Report

Author

Listed:
  • Mihaela Iuliana DUMITRU

    (UNIVERSITY OF PITESTI, FACULTY OF ECONOMICS, DEPARTMENT OF ACCOUNTING, PITESTI, ROMANIA)

  • Maria Daniela BONDOC

    (UNIVERSITY OF PITESTI, FACULTY OF ECONOMICS, DEPARTMENT OF ACCOUNTING, PITESTI, ROMANIA)

Abstract

A tool used to assess entity performance is the statement of changes in equity, which is a component of the set of financial statements. The statement of changes in equity shows in detail all variations of equity throughout an accounting period (between its beginning and its end). Thus, we can notice if the equity item was maintained or whether it “eroded”, respectively, if we are talking about overall profit or loss. The results of our research highlighted a robust financial autonomy of the entity in the analyzed period, while its equity increased, which showed an improvement of its financial performance.

Suggested Citation

  • Mihaela Iuliana DUMITRU & Maria Daniela BONDOC, 2015. "The Statement Of Changes In Equity – Entity Performance Financial Analysis Report," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 21-26, June.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:3:p:21-26
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