Intermediate management balances provide information regarding the profitability of an entity Family management risk and protective factors for adolescent substance use in South Africa activity on different levels.Highlighting the training mode of the result, intermediate management balances represent an important step in the measurement of the performance of an entity.The purpose of this article is to analyze the training mode of the entity result in the context of the adoption of international financial reporting standards and the possibility of using information provided by accounting reports prepared in accordance with IFRS in order to calculate intermediate balances management and use, by default, in the performance measurement.The research is based on the comparative analysis of the intermediate management balances calculated on the basis of financial reports in accordance with national accounting standards and financial reports in accordance with international financial reporting standards.The results of this research show that adoption of IFRS is a new system for analyzing the intermediate management balances and performance assessment, system centered on contribution to the national wealth through value added.
This process of normalization of international accounting standards creates a high degree of comparability of financial performance, which leads to an increase Bi‐Functional Materials for Sulfur Cathode and Lithium Metal Anode of Lithium–Sulfur Batteries: Status and Challenges in the transparency of the operational and financial activities of entities.