PERFORMANCE MEASUREMENT OF AN ENTITY FROM THE PERSPECTIVE OF FINANCIAL STATEMENTS
Marilena-Roxana Zuca ()
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Marilena-Roxana Zuca: Romanian-American University, Bucharest, Romania
Journal of Information Systems & Operations Management, 2017, vol. 11, issue 1, 129-140
Abstract:
Financial statements constitute the support information to conduct financial analysis focused towards formulating a financial diagnosis. Different categories of users apply financial information and other information provided by accounting, statistical and operational entity, to diagnose their work, and on this basis to be able to substantiate the economic and financial decisions. Each economic entity is required to prepare annual financial statements, which must include: balance sheet; profit and loss account; statement of changes in equity; cash flows; notes to the annual financial statements.
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:rau:jisomg:v:11:y:2017:i:1:p:129-140
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