PROFIT AND LOSS ACCOUNT AND THE PERFORMANCE OF AN ECONOMIC ENTITY IN ROMANIA
The article aims to present the results and accounting performance of an economic entity. Achieving this objective, it is required the identification of the information provided by the profit and loss account and, on this basis, the construction of a performance analysis scheme. This analysis scheme allows us, the overall analysis of the financial performances, at global level of the activity of an economic entity, but also analytical, for each type of activity, respectively exploitation and financial, the analysis of the evolution of their financial and structural performances.
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*** Accounting Law no. 82/1991, with modifications and additions, in Romanian.
*** Company Law no. 31/1990, with modifications and additions, in Romanian.
*** Order of the Ministry of Public Finance no. 1.802 / 2014 Accounting regulations regarding the individual annual financial statements and the consolidated annual financial statements, in Romanian.
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