The Informational Limits of the Profit and Loss Account in Accurately Portraying the Company’s Performances

Guni Claudia Nicoleta ()
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Guni Claudia Nicoleta: “Spiru Haret” University of Constanta

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 1, 906-908

Abstract: For a long time the users of financial statements were limited to consulting the profit and loss account in order to find out information regarding the result sheet, considered the most significant measure of a company’s performance. On the same trajectory there lies the theory of Economics, noting that the main objective of the economic activity is that of maximizing profits.

Keywords: accounting policies; relevance; reliability; fidelity. (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:11:y:2011:i:1:p:906-908

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