Câteva consideraţii privind prezentarea şi analiza contului de rezultate al entităţilor publice din România
Some Considerations Regarding the Presentation and Analysis of the Results Account of Public Entities in Romania

Summary/Abstract: Any activity is both resource - consuming and outcome - generating, causing changes within the patrimony of an accounting entity. The outcome account is a synthesis accounting document expressing the financial performance through profit or loss. The opportunity of developing an outcome account in the case of public entities has long been a subject of dispute, resolved with its inclusion among the elements of the financial statements presented by them. However, due to the features of the public entities, mainly regarding the mobilization and collection of the revenues, the interpretation of its balance cannot provide the same conclusions as in the private sector. In these conditions, although the outcome account is the basic report that allows the understanding and analysis of the way the public entity operates, it must be able to offer information about the costs of the services and the functions which the public entity is responsible for, showing how these costs were funded.

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