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Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate

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  • Aristita Rotila

Abstract

Starting from the analysis of accounting regulations in compliance with European directives applicable to the different categories of entities, as well as from the findings of a study we carried out concerning the financial statements of certain economic agents, in this paper we intend to signal some aspects which, in our opinion, require clarifications, and to launch some proposals leading to the improvement of Romanian accounting regulations, even though these will still be applied over a period of time.

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File URL: http://sceco.ub.ro/DATABASE/repec/pdf/2010/20101531.pdf
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Bibliographic Info

Article provided by "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences in its journal Studies and Scientific Researches. Economics Edition.

Volume (Year): (2010)
Issue (Month): 15 ()
Pages:

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Handle: RePEc:bac:fsecub:10-15-31

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Related research

Keywords: net profit; loss; profit distribution; loss covering; employees’ profit sharing;

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