Publication: Сравнительный анализ формирования отчета о прибыли и убытках в Республике Молдова и Республике Беларусь
Date
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Volume Title
Publisher
ASEM
Abstract
Description
ЦУРКАН, Людмила, БАЛАН, Екатерина, ЦУРКАН, Анастасия. Сравнительный анализ формирования отчета о прибыли и убытках в Республике Молдова и Республике Беларусь. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 259-263. ISBN 978-9975-75-895-6.
This article about us that in modern conditions of management it is impossible to imagine an enterprise that does not make a "Profit and Loss Statement". This form of financial reporting allows you to assess the change in income and expenses of the enterprise in the reporting period in comparison with the previous one; analyze the composition, structure and dynamics of gross profit, profit from sales, net profit; identify the factors shaping the final financial result. JEL: М21
This article about us that in modern conditions of management it is impossible to imagine an enterprise that does not make a "Profit and Loss Statement". This form of financial reporting allows you to assess the change in income and expenses of the enterprise in the reporting period in comparison with the previous one; analyze the composition, structure and dynamics of gross profit, profit from sales, net profit; identify the factors shaping the final financial result. JEL: М21
Keywords
financial statements, profit, losses, regulatory regulation, revenues