Subjectivity in the interpretations of financial performance

The article provides an analysis of dynamic profit (income from operations) and examines the methods of its generation. The distribution of expenses by periods and corporate accounting policies have been identified as subjective factors affecting this indicator. The static interpretation of the fina...

• Autor principal: V. Tkachuk, Natalya (author)
• Formato: article
• Idioma: eng
• Publicado em: 2019
• Assuntos: financial performance; profit; dividends; dynamic profit; static profit; capital; inflation element;
• Acesso em linha: http://201.159.222.49/index.php/REVISTASANGREGORIO/article/view/902