Journal of Accounting and Management Information Systems (JAMIS)

The accounting – taxation relation în the context of the international accounting standards implementation

7/2004 ,   p40..51

Adriana Florina POPESCU
Florentin CALOIAN

Keywords:   performance, financial informations, investors, income, taxation

The performance measurement essentially implies the income measurement. The performance concept refers to the profits that a business obtains by using its resources, to their components and features, currently becoming a key indicator for the accounting information users. The investors require information related to the financial performance in ordered to analyze of the management of the company, its ability of generating cash, the efficient way of the resources usage and not at last, to be able to forecast the future results. The information is usually affected by the interest of the different types of users, among which the state has a significant role.