UNIVERSITATEA OVIDIUS FACULTATEA DE STIINTE ECONOMICE SPECIALIZAREA C.I.

G ANUL I GRUPA IV

STUDENT ANTONOV C. CATALIN

REFERAT

BILANTUL CONTABIL, CONTUL DE PROFIT SI PIERDERE

INDRUMATOR CONF. DR. PROF. TRAIAN NICOLAE

referat.clopotel.ro

CUPRINS

BILANTUL CONTABIL

". STRUCTURA ACTIVULUI SI PASIVULUI BILANTIER ... ! #. ABORDARILE PATRIMONIULUI $ !. STRUCTURI PRIVIND SITUATIA PATRIMONIULUI ... .% $. FUNCTIILE PATRIMONIULUI & %. STRUCTURAREA ASPECTULUI FINANCIAR AL BILANTULUI CONTABIL .&

CONTUL DE PROFIT SI PIERDERE

'

". IMPORTANTA SI SEMNIFICATII .. ' #. PREZENTAREA SC(EMEI DE CONT .) !. STRUCTURA CONTULUI DE PROFIT SI PIERDERE IN NORMALIZAREA CONTABILA INTERNATIONALA ..*

BILANTUL CONTABIL
Str+ct+r,le cal,tat,-e folo.,te pe/tr+ 0o1elarea .,t+at,e, patr,0o/,+l+, .+/t cele 1e act,., pa.,- Ele .e e2pl,ca ., 1ef,/e.c .,0+lta/ pr,/ pr,.0a eco0/o0,c+l+,, 3+r,t,c+l+, ., f,/a/c,ar+l+,. D,/ p+/ct 1e -e1ere 3+r,1,c act,-+l, pr,/ co0po4,t,a l+, 5r+pea4a ele0e/tele ,/ 6+/+r, reale ., crea/te71rept+r, a.+pra per.oa/elor8,ar pa.,-+l ,/ cap,tal propr,+ ., 1ator,,. Pr,/ pr,.0a eco/o0,ca ,/ .+61,-,4,+/,le act,-+l+, ., pa.,-+l+, tre6+,e .a .e faca 1,.t,/ct,e ,/tre .tr+ct+r,le pr,-,/1 act,-,tatea 1e ,0-e.t,t,e ., act,-,tatea 1e e2ploatare,a.tfel act,-+l .e ,0parte ,/ act,- 1e ,0-e.t,t,e ., ,/ act,- 1e e2ploatare 7.toc+r, crea/te ,l,c9,1,tat,8, ,ar pa.,-+l ,/ cap,tal+r, ., 1ator,,, 1,/ care, 1ator,, f,/a/c,are ., 1ator,, 1e e2ploatare. Per.pect,-a f,/a/c,ara 5r+pea4a act,-ele ,/ f+ct,e 1e l,c9,1,tatea ace.tora ,,ar pa.,-+l, ,/ f+/ct,e 1e e2,5,6,l,tatea lor 7ter0e/ 1e plata8. A.tfel p+te0 1epr,/1e ,/ .tr+ct+ra act,-+l+, act,-e 1+ra6,le .toc+r, act,-e real,4a6,le ., 1,.po/,6,le7l,c9,1,tat,,8,ar cea a pa.,-+l+, ,/ cap,tal+r, per0a/e/te 7pe ter0e/ l+/5 8., pe ter0e/ .c+rt.I/ .,t+at,a ,/ care o6,ect+l 0o1elar,, 6,la/t,ere e.te f+/1a0e/tat pe cate5or,a re.+r.e eco/o0,ce ,act,-+l 1e.e0/ea4a +t,l,4area re.+r.elor ,/ act,-,tatea eco/o0,ca .a+ .oc,ala ,ar pa.,-+l ,or,5,/ea re.+r.elor7pro-e/,e/ta ace.tora8. I/ ca1r+l act,-+l+, .+/t 1el0,tate +t,l,4ar, per0a/e/te .a+ 1+ra6,le 1e re.+r.e .+6 for0a 1e 6+/+r, 1e ,0-e.t,t,e ,+t,l,4ar, te0porare .a+ c+re/te .+6 for0a 1e .toc+r, ,crea/te ., -alor, 0o6,l,are 1e pla.a0e/t. Pa.,-+l pr,/ .tr+ct+ra .a 1el,0,tera4a cele tre, 0o1al,tat, 1e for0are a re.+r.elor ., a/+0e: Re.+r.e per0a/e/te .a+ pe ter0e/ l+/5 ,f+r/,4ate 1e propr,etar 7,/1,-,1+al .a+ a.oc,at,,8, re.+r.e te0porare c+re/te,a.,5+rate 1e tert, 7f+r/,4or,, 6a/c,, o6l,5atar,8, ., re.+r.e re4+ltat,.+6 for0a prof,t+r,lor real,4ate ,/ ca1r+l f,ecar+, e2erc,t,+ f,/a/c,ar. A.tfel, pr,-,/1 ,/ 5e/ere, p+te0 .p+/e ca act,-+l,pr,/ co0po/e/;a .a e-,1e/t,ea4a 1e.t,/at,a ., l,c9,1,tatea 6+/+r,lor eco/o0,ce, ,ar pa.,-+l cla.,f,carea .+r.elor 1e f,/a/tare ,/ f+/ct,e 1e 0o1+l 1e co/.t,t+,re 7.+r.e propr,,<.tra,/e8., e2,5,6,l,tatea lor. A/al,4at pr,/ pr,.0a teor,e, 0o1elar,,,6,la/t+l co/ta6,l e.te .,0+lta/ +/ 0o1el .tr+ct+ral ., 5lo6al, pr,/ ,/ter0e1,+l car+,a .e a.,5+ra o repre4e/tare a patr,0o/,+l+, por/,/1 1e la part,le .ale co0po/e/te catre caracter,.t,c,le 1e a/.a06l+. A.tfel ,/ ca1r+l 6,la/t+l+, co/ta6,l.patr,0o/,+l e.te repre4e/tat pr,/ pr,.0a act,-+l+, ., pa.,-+l+,, ,/ ca1r+l act,-+l+,, ele0e/tele 0+lt,0,, 1e act,- f,,/1 5r+pate ,/ raport+l 1e.t,/at,e, 6+/+r,lor eco/o0,ce +t,l,4ate ., 5ra1+l 1e l,c9,1,tate ,/ act,-e ,0o6,l,4ate,c,rc+la/te, ., act,-e 1e re5+lar,4are ., a.,0,late .La ra/1+l lor act,-ele ,0o6,l,4ate .+/t 1,fere/t,ate ,/ ,0o6,l,4ar, /ecorporale corporale ., f,/a/c,are ,cele c,rc+la/tre .+/t ,0part,te ,/ raport 1e for0a pe care o ,06raca ,/ .toc+r, 1e pro1+ct,e ,/ c+r. 1e e2ec+t,e ,crea/te ,pla.a0e/te ., 1,.po/,6,l,tat, 6a/e.t,. Cat pr,-e.te pa.,-+l, ele0e/tele 0+lt,0,, 1e pa.,- .+/t 5r+pate ,/ raport 1e ca,le 1e for0are a .+r.elor 1e f,/a/tare ,/ cap,tal+r, propr,,,pro-,4,oa/e pe/tr+ r,.c+r, ., c9elt+,el, ., pa.,-e 1e re5+lar,4are prec+0 ., ,/ f+/ct,e 1e 5ra1+l lor 1e e2,5,6,l,tate, per0a/e/te ., c+re/te. D,.p+/erea act,-+l+, ,/ ca1r+l 6,la/t+l+, co/ta6,l e.te 1e re5+la cea ,0-er.a l,c9,1,tat,, act,-elor, 1e la cele 0a, p+t,/ l,c9,1e, c+0 .+/t ,0o6,l,4ar,le /ecorporale,pa/a la cele 0a, l,c9,1e,a1,ca catre 1,.po/,6,l,tat,le 6a/e.t,,care,,06raca 1e3a for0a 1e 6a/,.A/al,4a/1 ele0e/tele pa.,-+l+, p+te0 o6.er-a 1,.p+/erea ace.tora ,0-er. e2,56,l,tat,, .+r.elor 1e f,/a/tare ,/cepa/1 c+ ele0e/tele cap,tal+l+, propr,+, co/t,/+a/1 c+ 1ator,,le pe ter0e/ l+/5 ., c+ cele c+re/te .a+ pe ter0e/ .c+rt. !

A.tfel, .tr+ct+ra 6,la/t,era poate pre4e/ta 0a, 0+lte for0e7a6or1ar,8 folo.,/1 ele0e/tele patr,0o/,ale ,/ 0a, 0+lte a6or1ar,: I. Pr,0a 1,/tre ace.tea .e 6a4ea4a pe co/cept+l 1e patr,0o/,+ ,1ef,/,t ca a/.a06l+l 6+/+r,lor corporale ., /ecorporale , al 1rept+r,lor ., o6l,5at,,lor ce caracter,4ea4a .,t+at,a +/e, e/t,tat, patr,0o/,ale la +/ 0o0e/t 1at.A.tfel, por/,/1 1e la ace.t co/cept 6,la/t+l poate f, pr,-,t ,/ 0a, 0+lte 0o1+r,: A8ECONOMIC B8 =URIDIC PARTEA ECONOMICA p+/e ,/ fata +t,l,4ar,le c+ re.+r.ele,5e/era/1 +r0atoarea ec+at,e: UTILIZARI> RESURSE SAU ACTIV > PASIV Ace.t t,p 1e 6,la/t per0,te .a ra.p+/1a +/or ,/tre6ar,,c+0 ar f,: <1e +/1e pro-,/ fo/1+r,le /ece.are f,/a/ter,, /ece.,ta,tlor ,/tepr,/1er,, ? <care .+/t /ece.,tat,le ., care a fo.t +t,l,4area 1ata re.+r.elor 1e care ,/trepr,/1erea a 1,.p+.? a.tfel 1e ,/tre6ar, ofera po.,6,l,tatea +/e, pre-,4,o/ar, ., 1e4-oltar,, -,,toare a .oc,etat,,. A 1o+a ., +lt,0a a6or1are 6,la/t,era @patr,0o/,alaA ABORDAREA =URITICA pre4,/ta 6,la/t+l ca o l,.ta 1e 1rept+r, 1e propr,etate ., crea/te ,/.cr,.e ,/ act,-,., 1e o6l,5at,, catre tert, care .+/t ,/.cr,.e ,/ pa.,Acea.ta a6or1are are la 6a4a o relat,e care e.te +r0atoarea: SN > A<D

SN<.,t+at,a /eta7cap,tal+r,, propr,8 A<act,-e D<1ator,, fata 1e tert,

STRUCTURI PRIVND SITUATIA PATRIMONIULUI ACTIV PASIV

"8CAPITALURI PROPRII <cap,tal <re4er-e <re4+ltat 7prof,t+l c+ BCp,er1erea c+ <8 <alte cap,tal+r, propr,, #8PROVIZIOANE PENTRU RISCURI SI C(ELTUIELI !8DATORII <,0pr+0+t+r, ., 1ator,, f,/a/c,are <alte 1ator,, $8PASIVE DE REGULARIZARE Co/c l+4,-, ,/1,fere/t 1e 0o1+l ale. pe/tr+ ,erar9,4area ele0e/telor patr,0o/,ale ,/ act,-+l ., pa.,-+l 6,la/t+l+,,/ece.ar e.te ca ,/ acea.ta or1,/e .a .e a.,5+re o corelat,e ,/tre l,c9,1,tatea act,-elor ., e2,5,6,l,tatea pa.,-elor. BILANTUL CONTABIL I/c9e,at la 1ata <,/ le,< PASIV ACTIV <0,3loace f,2e %DD DDD <0ater,, pr,0e ..."DD DDD <pro1+ct,e ,/ c+r. 1e e2ec+t,e ..%D DDD <pro1+.e f,/,te ....!D DDD <cl,e/t, .$D DDD <efecte co0erc,ale 1e pr,0,t ..#D DDD <cap,tal .oc,al .%DD.DDD <re4er-e %D.DDD <re4+ltat+l e2erc,t,+l+, ..$#.DDD <cre1,te 6a/care pe ter0e/ l+/5 ...#DD.DDD <cre1,te 6a/care pe ter0e/ .c+rt .%D.DDD <f+r/,4or, ..!D.DDD

"8ACTIVE IMOBILIZATE <,0o6,l,4ar, < /ecorporale <corporale <f,/a/c,are #8ACTIVE CIRCULANTE <.toc+r, 1e pro1+ct,e ,/ c+r. 1e e2ec+t,e <crea/te <1,.po/,6,l,tat,, !8ACTIVE DE REGULARIZARE SI ASIMILATE

Sc9e0a pre4e/tata 0a, .+. e.te c+/o.c+ta .+6 for0a 1e ta6lo+ 6,la/t,er, .a+ 6,la/t c+ .ect,+/, .eparate.Ea .e ,/te0e,a4a pe ec+at,a f+/1a0e/tala: Act,->Cap,tal Propr,+BDator,,

U/ alt 5e/ 1e a6or1are .e 6a4ea4a pe f,/al,tatea 6,la/t+l+, 1e a ra.p+/1e /e-o,lor a/al,4e, eco/o0,co<f,/a/c,are. A.tfel, 0o1el+l 1e 6,la/t la/.at 1e /o+l .,.te0 co/ta6,l ro0a/e.c pre-e1e o .tr+ct+rare a act,-elor 1+pa 1e.t,/at,a lor ,,ar a pa.,-elor 1+pa or,5,/ea lor.Pleca/1 1e la ace.t 0o1el,pr,/tr<o re5r+parea po.t+r,lor 6,la/t,ere,.e poate a3+/5e la o a6or1are 1e t,p FUNCTIONAL. Pre4e/tarea f+/ct,o/ala a 6,la/t+l+, e.te +r0atoarea:

FUNCTIA DE IMVESTITII

ACTIV IMOBILIZAT

CAPITALURI PROPRII

STOCURIBCREANTE< CLIENTI<DATORII FURNIZORI DATORII TITLURI DE FINANCIARE PLASAMENT FUNCTIA DE EEPLOATARE FUNCTIA DE FINANTARE

I/ acea.ta per.pect,-e cr,ter,,le 1e l,c9,1,tate<e2,5,6,l,tate .+/tcr,ter,, .ec+/1are 1e cla.,f,care,act,-ele f,,/1 cla.,f,cate ,/ or1,/ea cre.catoare a l,c9,1,tat,lor,,ar pa.,-ele ,,/ or1,/ea 1e.cre.catoare a e2,5,6,l,tat,, lor. Pr,/tr<o prel+crare a1ec-ata a 6,la/t+l+, f+/3ct,o/al .e poate face trecerea la 6,la/t+l f,/a/c,ar.Pe/tr+ acea.ta,ele0e/tele 1e act,-e ., pa.,- tre6+,e recla.,f,cate 1+pa cr,ter,+l 1+rate,:ele0e/te c+ o 1+rata 1e pe.te +/ a/ ., ele0e/te c+ o 1+rata 1e .+6 +/ a/. A.tfel,.+6 a.pect+l f,/a/c,ar,or,ce 6,la/t .e 1e.co0p+/e ,/ tre, 0ar, 5r+pe: "8FONDUL DE RULMENT7FR8, care repre4,/ta total+l cap,tal+r,lor per0a/e/te 7a1,ca cap,tal+r, propr,,B,0pr+0+t+r, pe ter0e/ l+/581,0,/+ate c+ act,-ele ,0o6,l,4ate. #8NECESARUL IN FOND DE RULMENT7NFR8,care repre4,/ta .toc+r, ., crea/te 1,/ e2ploatare ., ,/ afara e2platar,, F1ator,, 1,/ e2ploatare ., 1,/ afara e2ploatar,, !8TREZOERIA7T8care e.te e5ala c+ 1,.po/,6,l,tat,,<,0pr+0+t+r, pe ter0e/ .c+rt ., co/t+r, 6a/care cre1,toare

Ace.t, tre, ,/1,cator, ,/for0ea4a a.+pra ec9,l6r+l+, f,/a/c,ar al ,/tepr,/1er,, pr,/ relat,a:

FR<NFR>T

Acea.ta relat,e 1e ec9,l,6r+, ro1 al a6or1ar,, 1e t,p f,/a/c,ar, e-,1e/t,ea4a fapt+l ca ec9,l,6r+l f,/a/c,ar al ,/tepr,/1er,, e.te co/.ec,/ta 1ec,4,,lor l+ate 1e ,/tepr,/1ere pe ter0e/ .c+rt7pr,-,/1 5e.t,+/ea .toc+r,lor,pol,t,ca 1e cre1,t co0erc,al fata 1e cl,e/t,, relat,,le 1e 1eco/ectare c+ f+r/,4or,, e.t.c8 cat .,p e ter0e/ l+/57pr,-,/1 ,0-e.t,t,,le ., acoper,rea lor c+ re.+r.e 1e f,/a/tare per0a/e/te8

CONTUL DE PROFIT SI PIERDERE

B,la/t+l co/ta6,le.te co/.,1erat 1oc+0e/t+l ce 1e.cr,e po4,t,a a +/e, ,/tepr,/1er, la +/ 0o0e/t 1at,,/1,ca/1 ., 0ar,0ea re4+ltat+l+, .Apare ,/.a /ece.ara pre4e/ta +/+, alt ,/.tr+0e/t 1e 0o1elare coo/ta6,la care .a e2pl,ce 0o1+l 1e co/.t,t+,re a re4+ltat+l+, ., a per0,ta 1e.pr,/1erea &

+/or co/cl+4,, le5ate 1e perfor0a/tele act,-,tat,, ,/tepr,/1er,,.Ace.t ,/.tr+0e/t e.te cea 1e<a 1o+a co0po/e/a a .,t+at,,lor f,/a/c,are ., a/+0e co/t+l 1e prof,t ., p,er1ere. I/ acea.ta opt,ca,,/tepr,/1erea 1e-,/e +/ ce/tr+ 1e calc+l eco/o0,c,calc+l+l a-a/1 la 6a4a: < -alor,le pro1+.e ., -a/1+te pe p,ata cl,e/t,lor,1e/+0,te 5e/er,cVENITURIC < -alor,le +t,l,4ate pe/tr+ o6t,/erea +/or -e/,t+r,, care .+/t co/.t,t+,te ,/ co.t+r, a/5a3ate pe alte p,ete, 1e/+0,te c9elt+,el,.Acea.ta repre4,/ta, ,/ fapt, re/+0erarea factor,lor 1e pro1+ct,e D,/ co0parara celor 1o+a 0ar,0, -alor,ce .e o6t,/e +/ re4+ltat. Ace.ta poate f, o 0ar,0e -alor,ca po4,t,-a,1e/+0,ta prof,t, at+/c, ca/1 -e/,t+r,le .+/t 0a, 0ar, 1ecat c9elt+,el,le,.a+ o 0ar,0e -alor,ca /e5at,-a, 1e/+0,ta p,er1ere, at+/c, ca/1 -e/,t+r,le .+/t 0a, 0,c, 1ecat c9elt+,el,le. I/ co/te2t+l eco/o0,e, 1e p,ata, ,/tepr,/1erea are ca o6,ect,- o6t,/erea prof,t+l+,.A.tfel, prof,t+l poate f, co/.,1erat o ,06o5at,re, 1ec, o re.+r.a, pe ca/1 p,er1erea e.te o .arac,e, f,,/1 a.,0,lata +/or +t,l,4ar, fara a.,5+rarea +/+, co/traec9,-ale/t -alor,c. I/ pre4e/tarea co/t+l+, 1e prof,t ., p,er1ere .+/t co/t+rate 1o+a 0o1ele 1e e2p+/ere a c9elt+,el,lor ., -e/,t+r,lor: +/+l ,a ,/ co/.,1erare /at+ra eco/o0,ca a ace.tora,celalalt pleaca 1e la f+/ct,,le .a+ act,-,tat,le +/e, ,/terpr,/1er, 71ec, 1e la 1e.t,/at,a -e/,t+r,lor ., c9elt+,el,lor8. Ca for0a, co/t+l 1e prof,t ., p,er1ere .e poate pre4e/ta a.tfel: <.+6 for0a 1e ta6el 6,lateral .a+ for0a 1e co/t7.c9e0a or,4o/tala8 <.+6 for0a 1e l,.ta7.c9e0a -ert,cala8 Co/t+l 1e prof,t ., p,er1ere .,/tet,4ea4a fl+2+r,le eco/o0,ce, re.pect,- -e/,t+r,le ., c9elt+,el,le per,oa1e, 1e 5e.t,+/e. Ve/,t+r,le c+pr,/1 -aloarea t+t+ror actelor 1e ,06o5at,re a ,/trepr,/1er,, le5ate .a+ /+ 1e act,-,tatea .a /or0ala ., c+re/ta. Partea prepo/1ere/ta a -e/,t+r,lor o repre4,/ta c,fra 1e afacer, real,4ata 1e ,/tepr,/1ere ,/ c+r.+l e2erc,t,+l+,. C9elt+,el,le co/.t,t+,e a/.a06l+l ele0e/telor 1e co.t+r, .+portate 1e ,/tepr,/1ere ,/ c+r.+l e2erc,t,+l+,. Daca 6,la/t+l co/ta6,l per0,te o c+/oa.tere a po4,t,e, f,/a/c,are a ,/trepr,/1er,,,co/t+l 1e prof,t ., p,er1ere ofera ,/for0at,, a.+pra act,-,tat,, ,/tepr,/1er,,,a 0o1+l+, c+0 acea.ta ,., 5e.t,o/ea4a afacer,le pr,/ 1,0e/.,+/ea -e/,t+r,lor,c9elt+,el,lor ., re4+ltatelor pe care le 5e/erea4a. D,rect,-a a IV a e+ropea/a pr,-,/1 1oc+0e/tele co/ta6,le 1e .,/te4a ale .oc,etat,lor 1e cap,tal+r, ,/.t,t+,e .c9e0e o6l,5ator,, pe/tr+ pre4e/tarea co/t+l+, 1e prof,t ., p,er1ere. Tot+.,, 1ator,ta 1,fere/telor 1e c+lt+ra ., tra1,t,e co/ta6,la 1,/ tar,le co0+/,tare, o6l,5at,-,tatea pre4e/tar,, .ta/1a1,4ate a co/t+l+, 1e re4+ltate .e 0a/,fe.ta pr,/ po.,6,l,tatea 1e opt,+/e ,/tre 0a, 0+lte .c9e0e 1e co/t 1e prof,t ., p,er1ere. SC(EMELE DE CONT DE REZULTATE PROPUSE DE DIRECTIVA a IV<a SE POT REPREZENTA ASTFEL: STRUCTURA DETALIATA A CONTULUI DE PROFIT SI PIERDERE FORMAT @LISTAA CU PREZENTAREA C(ELTUIELILOR DUPA NATURA LOR

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Mar,0ea reala ac,fre, 1e afacer,. Var,at, .toc+r,lor 1e pro1+.e f,/,te ., l+crar, ,/ c+r. 1e e2ec+t,e. L+crar, efect+ate 1e ,/trepr,/1ere pe/tr+ .,/e ., ,/re5,.trate ,/ act,-. Alte -e/,t+r, 1e e2ploatare. a8 C9elt+,el, c+ 0ater,, pr,0e ., 0ater,ale co/.+0a6,le. 68 Alte c9elt+,el, e2ter/e. C9elt+,el, 1e per.o/al. a8 Corectar,le 1e -aloare pr,-,/1 c9elt+,el,le 1e co/.t,t+,re, ,0o6,l,4ar,le corporale ., /ecorporale. 68 Corectar,le 1e -aloare pr,-,/1 ele0e/tele act,-+l+, c,rc+la/t, ,/ 0a.+ra ,/ care ele 1epa.e.c corectar,le /or0ale 1e -aloare ,/ ca1r+l ,/trepr,/1er,,. Alte c9elt+,el, 1e e2ploatare. Ve/,t+r, ce pro-,/ 1,/ part,c,pat,,, c+ 0e/t,o/area .eparata a celor ce pro-,/ 1e la ,/trepr,/1er,le le5ate. Ve/,t+r, care pro-,/ 1,/ alte -alor, 0o6,l,are ., 1,/ alte crea/te ale act,-+l+, ,0o6,l,4at, c+ 0e/t,o/are .eparata a celor ce pro-,/ 1e la ,/trepr,/1er,le le5ate. Alte 1o6a/4, ., -e/,t+r, a.,0,late, c+ 0e/t,o/area .eparata a celor ce pro-,/ 1e la ,/trepr,/1er,le le5ate. Corectar,le 1e -aloare pr,-,/1 ,0o6,l,4ar,le f,/a/c,are ., -alor,le 0o6,l,are apart,/a/1 act,-+l+, c,rc+la/t. Do6a/4, ., c9elt+,el, a.,0,late c+ 0e/t,o/area .eparata a celor ce -,4ea4a ,/trepr,/1er,le le5ate. I0po4,t+l a.+pra re4+ltat+l+, care pro-,/e 1,/ act,-,tat,le or1,/are. Re4+ltat+l care pro-,/e 1,/ act,-,tat,le or1,/are 1+pa ,0po4,tare. Ve/,t+r, e2traor1,/are. C9elt+,el, e2traor1,/are. Re4+ltate e2traor1,/are. I0po4,t+l a.+pra re4+ltatelor e2traor1,/are. Alte ,0po4,te care /+ f,5+rea4a ,/ po.t+r,le a/ter,oare. Re4+ltat+l e2erc,t,+l+,

STRUCTURA CONTULUI DE PROFIT SI PIERDERE IN NORMALIZAREA CONTABILA INTERNATIONALA Or5a/,.0+l ,/ter/at,o/al 1e /or0al,4are co/ta6,la 7IASC8 , co/.,1era co/t+l 1e re4+ltate ca +/ co0po/e/t al a/.a06l+l+, 1e .,t+at,, f,/a/c,are 1e.t,/ate proce.+l+, 1e ,/for0are f,/a/c,ara. I/ @Ca1r+l 1e pre5at,re ., pre4e/tare a .,t+at,,lor f,/a/c,areA 1e/+0,t +4+al Ca1r+ co/cept+al, IASC a 1ef,/,t ele0e/tele care 0a.oara perfor0a/ta ,/trepr,/1er,,: < -e/,t+r,le < c9elt+,el,le Ve/,t+r,le .+/t cre.ter, 1e a-a/ta3e eco/o0,ce ,/ c+r.+l per,oa1e, 1e 5e.t,+/e 7e2erc,t,+l f,/a/c,ar8 .+6 for0a 1e cre.ter, 1e act,-e .a+ 1e 1,0,/+ar, 1e 1ator,, care a+ ca re4+ltat cre.terea cap,tal+r,lor propr,,, .+6 alte for0e 1ecat /o,le aport+r, 1e cap,tal. A.tfel .p+. +/ -e/,t e.te or,ce cre.tere 1e cap,tal+r, propr,, .+6 alte for0e 1ecat /o,le cap,tal+r,. A.tfel .p+., +/ -e/,t e.te or,ce cre.tere 1e cap,tal+r, propr,,, alta 1ecat cre.terea cap,tal+l+,. I/ acea.ta 1ef,/,t,e .e c+pr,/1 -e/,t+r,le care pro-,/ 1,/ act,-,tatea c+re/ta a ,/trepr,/1er,, .a+ -e/,t+r, propr,+4,.e 7-a/4ar,, o/orar,,, co0,.,oa/e, 1o6a/4,, etc8 cat ., alte -e/,t+r, ., pl+.+r, 1e -alor, .a+ ca.t,5+r, 7pl+.+r,le 1e -aloare 1,/ ree-al+area act,-elor, prof,t+r,le 1,/ ce1area ,0o6,l,4ar,lor, etc8 C9elt+,el,le .+/t 1ef,/,te 1e ca1r+l co/cept+al al IASC ca 1,0,/+ar, 1e a-a/ta3e eco/o0,ce, ,/ c+r.+l +/+, e2erc,t,+ .+6 for0a 1,0,/+ar,, act,-elor .a+ cre.ter,, 1ator,,lor ., care a+ 5e/erat o .ca1ere 1e cap,tal+r, propr,, alta 1ecat 1,.tr,6+,r,le catre propr,etar,, 1e cap,tal. Dec, or,ce 1,0,/+are 1e cap,tal+r, propr,, alta 1ecat re1+cerea 1e cap,tal+r, .oc,al .a+ 1,.tr,6+,rea 1e 1,-,1e/1e co/.t,t+,e o c9elt+,ala. Se pot 1,.t,/5e: < c9elt+,el, propr,+<4,.e care re4+lta 1,/ act,-,tatea c+re/ta 7c+0 .+/t co.t+l -a/4ar,lor, c9elt+,el,le 1e per.o/al, etc. < p,er1er,le ., 0,/+.+r,le 1e -aloare 7re4+lta/1 1,/ cata.trofe /at+rale, 1,/ -a/4area act,-elor ,0o6,l,4ate, 1,/ -ar,at,a c+r.+l+, ,0o6,l,ar, etc8 ., care pot .a re4+lte .a+ /+ 1,/ act,-,tat, c+re/te ale ,/trepr,/1er,,. Pe/tr+ ca re4+ltat+l co/ta6,l .a 0a.oare corect perfor0a/ta ,/trepr,/1er,, e.te /ece.ara re.pectarea pr,/c,p,+l+, co/ectar,, c9elt+,el,lor la -e/,t+r,, a1,ca 1,/ 0o0e/t+l co/ta6,l,4ar,, +/+, -e/,t ,/ co/t+l 1e re4+ltate tre6+,e .a .e co/ta6,l,4e4e ., toate c9elt+,el,le care a+ co/tr,6+,t la o6t,/erea -e/,t+l+, re.pect,-.

BIBLIOGRAFIE:
". Co/f.Prof.Dr. Tra,a/ N,colae<Ba4ele Co/ta6,l,tat,, #. Octa-,a/ Bo3,a/ < Ba4ele Co/ta6,l,tat,, !. Ne5e.c+ Io/ < Ba4ele Co/ta6,l,tat,, $. Oprea Cal,/ F Ba4ele Co/ta6,l,tat,,

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