To gain insight into the scope and structure of the business versus financial situation of the company, which is interested, the user should be informed by annual or more frequent rational balance the aggregate. ”Requests for bypassing a determined state, ie, in the constellation of previously explicated, initiated by the European community to work permanently in the inauguration of certain accounting directives, with the intention of unification versus harmonization of accounting solutions as well as the different schools within the same. Of course, it would, in the causal-effect chain, resulting in a higher level of understanding and comparability of financial and business situation of companies, respecting the planetary line of the latter mentioned.