THE PROFIT AND LOSS ACCOUNT THROUGH THE ROMANIAN ACCOUNTING REGULATIONS. FROM EUROPEAN TO INTERNATIONAL

The paper analyses the profit and loss account from the Romanian accounting regulations’ perspective in terms of format, structure, content, which is subject to the approval of OMPF no.3055/2009 harmonized with the European accounting directives. Even if from the name it appears the compliance with...

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Bibliographic Details
Main Authors: MARIANA MAN, LIANA GĂDĂU
Format: Article
Language:English
Published: University of Petrosani 2011-01-01
Series:Annals of the University of Petrosani: Economics
Subjects:
Online Access:http://www.upet.ro/annals/economics/pdf/2011/part2/Man-Gadau.pdf