The historical aspect of the development of the category financial results

The need to determine and evaluate the financial performance of business entities has always been of interest to different groups of users of financial information. In different periods of development of financial results, there are many views on performance indicators and the principles of their evaluation. The result, depending on the purpose of the user, can be considered a change in capital or cash, the difference between income and expenses, increase in net assets and others. There is a need to determine how the views of different users on the financial performance of different periods of development of accounting.