MODELLING THE INCOME AND REFLECTING THE PERFORMANCE OF AN ENTITY

The result of an entity is presented by means of some patterns that highlight the evolution in time of this concept. The new vision of the comprehensive income is shaped by the pyramid approach carried out by J.F.Casta and O. Ramond. The pyramid approach points out the difference between the operating income and the comprehensive one, by including the OCI component- a consequence of the use of the fair value measurements of some asset and debt items. There are also mentioned various patterns of the contents of the profit and loss account, according to the structure of the expenses, as a result of the nature criterion or the entity's functions one. There can be found as well patterns of the result's analysis by means of the direct costs and of the break-even point. The aim of the study follows the good knowledge of the advantages and the limits of the different ways of underlying the results.