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, structure, content, which is subject to the approval of OMPF no.3055/2009 harmonized with the European accounting directives. Even if from the name it appears the compliance...