The paper analyses the profit and loss account from the Romanian accounting regulations’ perspective in terms of format … of certain elements related to the profit and loss account, namely: the extraordinary elements, the cost of sold goods …

company’s performance is the profit and loss account. Through this document we shall have an overall view on the performances … also through the margin rates. The profit and loss account is a part of the financial statements set that forms the … through the profit and loss account, and also through the margin ratios. …