EIRP Proceedings, Vol 1 (2006)

Abstract

The rich informational fund of the financial reports makes them known, both nationally and internationally, as basic instruments of management at all organizatory levels. The profit and loss account is part of the financial annual reports, is a synthesis accounting document that shows the result of the enterprise activity and thus measures the firm’s performance during a period. The users of the information offered by this financial report are: the investors (present and potential shareholders), managers, financial creditors, clients, the state, the public, the financial analysts etc.