Методические аспекты формирования и учета финансовых результатов
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ДИМОВА, Анна, ГРАБАРОВСКАЯ, Людмила. Методические аспекты формирования и учета финансовых результатов. In: Simpozion Ştiinţific Internaţional al Tinerilor Cercetători, Ed. 16, 27-28 aprilie 2018, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2018, Ediţia 16, pp. 164-166. ISBN 978-9975-75-927-4.
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Simpozion Ştiinţific Internaţional al Tinerilor Cercetători
Ediţia 16, 2018
Conferința "Simpozion Ştiinţific Internaţional al Tinerilor Cercetători"
16, Chișinău, Moldova, 27-28 aprilie 2018

Методические аспекты формирования и учета финансовых результатов

JEL: M41

Pag. 164-166

Димова Анна, Грабаровская Людмила
 
Молдавская экономическая академия
 
 
Disponibil în IBN: 19 noiembrie 2018


Rezumat

The aspiration of economic entities to get a stable financial result under limited market conditions makes the companies use different ways to maximize their profits. A particular importance in these conditions gets the information on a set of economic indicators, which reveal the process of financial results formation. Based on the analytical features of a detailed accounting of financial results and the ways to disclose this information in managerial and financial statements, the authors motivate the need of formation of intermediary and final financial results in separate accounting accounts.

Cuvinte-cheie
financial results, gross profit, sales income, cost of sales, net profit, income statement