Legal Changes Brought by Order 3055/2009 Regarding the Structure of the Profit and Loss Account in Annual Financial Statements

Carmen Luiza Costuleanu, Bulgariu Catalin and Lupu Diana Viorica ()
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Lupu Diana Viorica: Faculty of Economics,University „Petre Andrei” from Iasi

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1500-1503

Abstract: In Romania, the Order 3055/2009 entered into force on January 1st 2010 and it repealed the Order 1752/2005 on the approval of accounting regulations in accordance with European directives. Some major steps were taken in order to harmonize the Romanian legislation with the EU legislation based on the collective ability and will to align domestic standards in the economic area with the standards in force of the European Union.

Keywords: EU regulations; company’s turnover; accounting principles; financial statements. (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:1:p:1500-1503

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