Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate
Studies and Scientific Researches. Economics Edition, 2010, issue 15
Starting from the analysis of accounting regulations in compliance with European directives applicable to the different categories of entities, as well as from the findings of a study we carried out concerning the financial statements of certain economic agents, in this paper we intend to signal some aspects which, in our opinion, require clarifications, and to launch some proposals leading to the improvement of Romanian accounting regulations, even though these will still be applied over a period of time.
Keywords: net profit; loss; profit distribution; loss covering; employees’ profit sharing (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
References: View complete reference list from CitEc
Citations: Track citations by RSS feed
Downloads: (external link)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:bac:fsecub:10-15-31
Access Statistics for this article
More articles in Studies and Scientific Researches. Economics Edition from "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Bogdan Nichifor ().