Man, Mariana; Gădău, Liana - In: Annals of the University of Petrosani, Economics 11 (2011) 2, pp. 167-176
The paper analyses the profit and loss account from the Romanian accounting regulations’ perspective in terms of format … account brings elements from the international standard IAS1. Moreover, if we compare the structure of profit and loss account … list model of profit and loss account, with the classification of expenses by nature, but also the necessity to present, in …