Improving financial results and reporting composition
As a way to increase the investment attractiveness of the enterprise
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The aim of this monograph encompasses a comprehensive exploration of methodological and practical aspects associated with the definition of the concept of "profit" from both an economic perspective and in terms of accounting and tax considerations. Throughout the course of this investigation, it has been established that within contemporary accounting practices, there exist a number of paradoxes. One of these paradoxes revolves around the presence of profit without an equivalent amount of cash on hand. Specifically, there are instances where the financial statements represent a profit from the...
The aim of this monograph encompasses a comprehensive exploration of methodological and practical aspects associated with the definition of the concept of "profit" from both an economic perspective and in terms of accounting and tax considerations. Throughout the course of this investigation, it has been established that within contemporary accounting practices, there exist a number of paradoxes. One of these paradoxes revolves around the presence of profit without an equivalent amount of cash on hand. Specifically, there are instances where the financial statements represent a profit from the enterprise's operations for the reporting period, while the actual funds in the accounts are significantly less than the reported profit figure. Consequently, this discrepancy gives rise to misunderstandings between management and the accounting department regarding the magnitude of the profit.Furthermore, this study underscores the significance of information resources within the context of financial reporting.
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