| Abstract [eng] |
Profit (loss) statement is statement in which add up ingome and expenditure during the current period. Principal concepts: the activity of enetrprise; form of statement; financial results; profit; loss; profit (loss) statement; International accounting standard; direction of the European Union; Business accounting standard; presentation of information. The object of the research in the results of enterprise and forms of their presentation. The main purpose of the work is to present proposals for the improvement of profit (loss) statement by summarizing the essence of financial rezults of enetrprise and their reflection in financial accounting and profit (loss) statement. The main tasks of the research are to analyze the development of the essence of profit and it‘s calculation in financial accounting; to analyze the development of profit (loss) statement: forms of statement and it‘s information; to analize the activities results of enetrprise and it posibilities. Master theses volume of work 56 pages. There are 9 tables, 1 picture and 41 sources of literature. |
