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Disclosure Of Expenses


  • Teiusan Sorin-Ciprian


The following paragraphs reflect a few aspects about disclosure of expenses. We approached the term of expensive by defining it according to the Romanian and international settlements. Then, we concentrated our attention on disclosure of expenses subject and took alook in the yard of I.A.S.C. settlements. Disclosure of expenses in the profit and lose account imply two conditions that must be accomplished: the first, a reduction of future economical benefits; the second, a credible evaluation of this reduction.

Suggested Citation

  • Teiusan Sorin-Ciprian, 2006. "Disclosure Of Expenses," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(8), pages 1-37.
  • Handle: RePEc:alu:journl:v:1:y:2006:i:8:p:37

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    disclosure of expenses; IAS.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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