Relevanța decizională a rezultatului financiar: între rigoarea raportării și calitatea informației contabile

Abstract

This research examines the theoretical and practical aspect of the financial result in the context of financial reporting. On the one hand, the determination of the financial result is established by the accounting and tax regulations (national and international accounting standards, tax provisions). On the other hand, users of financial information – especially investors and managers – demand the quality of financial information defined by relevance, predictive value and neutrality. The study analyses the process of determining and managing the financial result and the elements through which it is reported. The conclusions reveal that an absolute convergence between normative regulation and decision-making quality is difficult to achieve, requiring a paradigm focused on radical transparency and transparent presentation of the elements from which the financial result is formed in compliance with the qualitative requirements for financial information. CZU: 657.3:005.915; JEL: M41