Contabilitatea și analiza rezultatelor financiare [Articol]

Abstract

This article reflects importance of the information on the financial results of the entity for the users of the accounting information. Here are researched the theoretical and applied aspects of financial results accounting at entity level, analyzing the process of determination, distribution, accounting and presentation in the financial statements of profit and loss, according to legal requirements, based on accounting data of the entity S.A. „Promstroi-Grup”.