ASPECTS REGARDING THE EVOLUTION OF THE PROFIT AND LOSS STATEMENT IN ROMANIA

Veronica Deac () and Elena Hlaciuc ()
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Veronica Deac: Petru Maior University of Targu Mures, Romania
Elena Hlaciuc: Stefan cel Mare University of Suceava, Romania

European Journal of Accounting, Finance & Business, 2014, vol. 2, issue 2, 1-11

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.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:2:y:2014:i:2:p:1-11

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