期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
卷号：1
期号：3
页码：21-26
语种：English
出版社：Academica Brâncuşi
摘要：A tool used to assess entity performance is the statement of changes in equity, which is a component of the set of financial statements. The statement of changes in equity shows in detail all variations of equity throughout an accounting period (between its beginning and its end). Thus, we can notice if the equity item was maintained or whether it “eroded”, respectively, if we are talking about overall profit or loss. The results of our research highlighted a robust financial autonomy of the entity in the analyzed period, while its equity increased, which showed an improvement of its financial performance
