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Aspects Regarding The Evolution Of The Profit And Loss Statement In Romania


  • Veronica DEAC

    () (Petru Maior University of Targu Mures, Romania)

  • Elena HLACIUC

    () (Stefan cel Mare University of Suceava, Romania)


The present paper presents the evolution of the profit and loss statement along with the accounting evolution in Romania under different aspects, mainly under the structure, content and the format of this financial statement. To group general ideas regarding the evolution of the profit and loss statement, we have divided the work into two parts: aspects related to the profit and loss statement until the year 1989 and, respectively, after 1989. Therefore we have drawn several observations regarding to this annual account in each phase of Romanian accounting reform, thus outlining its evolution in time.

Suggested Citation

  • Veronica DEAC & Elena HLACIUC, 2014. "Aspects Regarding The Evolution Of The Profit And Loss Statement In Romania," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 2(2), pages 1-11, June.
  • Handle: RePEc:scm:ejafbu:v:2:y:2014:i:2:p:1-11

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