Income as an accounting evaluation of company operating efficiency

Lyubomyr Pylypenko

Abstract


Theoretical and conceptual approaches to defining the essence of income in the science of accounting are considered, methodological basis to reflect income in the financial reporting are analyzed, and the main problems of objectivity representation income statements of public companies are outlined in the article.

Keywords


profit; financial reporting; company operating efficiency

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References


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DOI: http://dx.doi.org/10.17951/h.2013.47.4.105
Date of publication: 2015-07-23 22:45:59
Date of submission: 2015-07-23 20:06:46


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