REVERSIBLE IMPAIRMENT OF ASSETS AND THE IMPACT ON ECONOMIC PERFORMANCE

Autor: MIRON VASILE-CRISTIAN-IOACHIM, BURJA VASILE
Jazyk: angličtina
Rok vydání: 2015
Předmět:
Zdroj: Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, Vol 2, Iss 1, Pp 19-24 (2015)
Druh dokumentu: article
ISSN: 1844-7007
Popis: Economic performance is an essential objective of economic entities activating in the energy sector. The profit and loss account provides relevant information for performance analyzes, but evaluating the factors which determined the modification of the financial result demands detailed analyzes based on specific techniques. This paper develops and implements an econometric model that analyses the relation between gross profit and the reversible impairment of assets. The results of the analysis have shown that, in the energy sector, there is a significant connection between those two variables.
Databáze: Directory of Open Access Journals