THE MEASUREMENT OF PROFIT IN FINANCIAL ACCOUNTING AND MANAGEMENT'S PERFORMANCE ASSESSMENT

被引：0
|
作者：
Stefea, Petru [1 ]
Iacob, Mihaela Ioana [1 ]
机构：
[1] W Univ Timisoara, Timisoara 300223, Romania
来源：
AMIS 2010 - PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE, ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS | 2010年
关键词：
Financial accounting; management; profitability; decision-making; fair value;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
It is financial accounting information that enables decision-makers to ascertain the financial position and profitability resulting from the course of action actually undertaken in light of the then existing circumstances. While financial reporting has evolved with organizational/institutional changes in society, it is now deemed to be out of touch with economic reality. In an effort to introduce economic reality, information useful for users' decision-making has replaced information about the consequences of the firm's decisions as the center of financial reporting.
引用
收藏
页码：972 / 982
页数：11
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