Анализа на билансот на успех од аспект на корпоративното управување

Abstract

Income statement (also referred as profit and loss statement , statement of financial performance, earnings statement), is a company’s financial statement that indicates how the revenue (money received from the sale of products and services before expenses are taken out) is transformed into the net income (the result after all revenues and expenses have been accounted for). It displays the revenues recognized for a specific period, and the cost and expenses charged against these revenues, including write-offs (e.g., depreciation and amortization of various assets) and taxes. The purpose of the income statement is to show managers and investors whether the company made or lost money during the period being reported. Simple analysis techniques are available to the analysts that can extract much information from the income statement, but here it must be emphasized that it should be payed more attention to the quality of that information, prior to their quantity.