摘要：Under the influence of changes in the economic, accounting has come to turn the road from a primary
form to complex one, able to satisfy the diverse increasingly requirements of users of accounting information.
In economic theory, the total result registered in the work carried out by operators is the net cash flows
generated. Profits or losses should be treated as made in accordance with generally accepted principles
when preparing financial statements. In his desire to become stronger, accounting proceeds at cost
calculations, comparative analysis and synthetically and analytical forecasting calculations. Used as a
measure of performance or as the baseline for a number of indicators such as return on investment or
earnings per share, the result can be determined by comparing the two concepts directly related to it, in this
case income and expenses. Recognition and measurement of revenue, expenditure and hence the outcome
depend on the concepts of capital and maintaining its concepts used by companies in preparing financial
statements.
