IDEAS home Printed from https://ideas.repec.org/a/scm/ejafbu/v2y2014i2p1-11.html
   My bibliography  Save this article

Aspects Regarding The Evolution Of The Profit And Loss Statement In Romania

Author

Listed:
  • Veronica DEAC

    (Petru Maior University of Targu Mures, Romania)

  • Elena HLACIUC

    (Stefan cel Mare University of Suceava, Romania)

Abstract

The present paper presents the evolution of the profit and loss statement along with the accounting evolution in Romania under different aspects, mainly under the structure, content and the format of this financial statement. To group general ideas regarding the evolution of the profit and loss statement, we have divided the work into two parts: aspects related to the profit and loss statement until the year 1989 and, respectively, after 1989. Therefore we have drawn several observations regarding to this annual account in each phase of Romanian accounting reform, thus outlining its evolution in time.

Suggested Citation

  • Veronica DEAC & Elena HLACIUC, 2014. "Aspects Regarding The Evolution Of The Profit And Loss Statement In Romania," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 2(2), pages 1-11, June.
    • Handle: RePEc:scm:ejafbu:v:2:y:2014:i:2:p:1-11
    as

    Download full text from publisher

    File URL: http://www.accounting-management.ro/index.php?pag=showcontent&issue=4&year=2014
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scm:ejafbu:v:2:y:2014:i:2:p:1-11. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.