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Legal Changes Brought by Order 3055/2009 Regarding the Structure of the Profit and Loss Account in Annual Financial Statements


  • Carmen Luiza Costuleanu
  • Bulgariu Catalin
  • Lupu Diana Viorica

    () (Faculty of Economics,University „Petre Andrei” from Iasi)


In Romania, the Order 3055/2009 entered into force on January 1st 2010 and it repealed the Order 1752/2005 on the approval of accounting regulations in accordance with European directives. Some major steps were taken in order to harmonize the Romanian legislation with the EU legislation based on the collective ability and will to align domestic standards in the economic area with the standards in force of the European Union.

Suggested Citation

  • Carmen Luiza Costuleanu & Bulgariu Catalin & Lupu Diana Viorica, 2010. "Legal Changes Brought by Order 3055/2009 Regarding the Structure of the Profit and Loss Account in Annual Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1500-1503, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1500-1503

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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    EU regulations; company’s turnover; accounting principles; financial statements.;

    JEL classification:

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


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