The main objective of each firm is to achieve an increased profitability, by determining the quantity of the profit. This indicator is not sufficient to assess the degree of efficiency, profitability or business profitability. It becomes useful, therefore, through the determination of the...

By decree of the Minister of Public Finance no. 3055/2009 for the adoption of the accounting Regulations in compliance with the European directives (that abolish completely the provisions of the 1752/2005 Decree), a series of modifications/news were introduced in the field of accounting, as well...