To a new dimension of reporting the financial performance: „Global result statement“

Author:PhD. Ionuţ Cosmin LUNGU. PhD student Andreea Paula DUMITRU



Keywords:accounting result, global result, assets, liabilities, integrated model, information sources

It is well known that, considering the international accounting referential, investors represent the main users of the financial – accounting information. These, together with the other users of the accounting information are interested not only in knowing the value of the net assets of a company at a given moment, but also by the changes affecting the net result. \r\n\r\nThese kinds of changes are reflected in the results of the activity performed, in the incidental transactions and events or of those affecting the activity beyond the management control of the entity itself.