In the current context, marked by the phenomena of globalization, business globalization and the development of information systems, the elaboration and substantiation of accounting policies must comply with the principles and requirements of accounting regulations, in order to obtain credible accounting information and quality financial statements. The evolution of accounting standards conditioned the implementation of new perspectives aimed at presenting the financial result of the activity of economic entities, complementary to the classic model, respectively through the prism of the comprehensive income. This fact has generated a series of debates regarding the usefulness and appropriateness of increasing the complexity of the entity's performance reporting framework. Scientific research is motivated by the importance of the quality of the financial-accounting information generated for the interested users, in order to correctly evaluate the financial performance and, implicitly, to increase the competitiveness.