The Significations and Dilemmas Concerning the Company
Author:
PhD Student Mariana Adriana DEACONU
JEL:
DOI:
Keywords:
performance; company; income; expenditure; recognition; measurement
Abstract:
The article presents the performance concept, which is defined differently by the financial information users according to their interests. There are analyzed the difficulties regarding the company performance measurement necessarily to be known by the investors interested in the future performances of this company. As well, it was studied at what extent the incomes and expenditures influence the company performance. \r\nIn this way, after a complex analyse, are determined the limits “of recognizing” of the income or expenditure in accounting, because by their interaction we can define the company performance. There are proposed some examples concerning the income and expenditure recognition in the income statement in order to present a fair and faithful image of the financial position of the company.\r\n