Abstract:
In this article are described the differences between the Income Statement specified by abrogated Accounting Standards and Income Statement specified by new Accounting Standards. There are, also, proposed some applicative methods for its structure analysis. These methods are applied in order to increase the efficiency of the entire process of taking decisions. It will contribute to the growth of information accuracy and effectiveness regarding profit analysis.
Description:
MUNTEAN, Neli. Analiza structurală a posturilor situaţiei de profit şi pierderi prin prisma SNC-urilor cu aplicare de la 01 ianuarie 2014. In: Predarea-învăţarea disciplinelor de contabilitate, audit şi analiză economică în contextul noilor reglementări [online]: conf. naţ. didactico-şt., 27 febr. 2014. Chişinău: ASEM, 2014, pp. 106-108. ISBN 978-9975-75-679-2.
