文章基本信息

标题：Legal Changes Brought by Order 3055/2009 Regarding the Structure of the Profit and Loss Account in Annual Financial Statements
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作者：Costuleanu Carmen Luiza ; Bulgariu Cătălin ; Lupu Diana Viorica 等
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：In Romania,the Order 3055/2009 entered into force on January 1st 2010 and it repealed the Order 1752/2005 on the approval of accounting regulations in accordance with European directives.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.
关键词：EU regulations;company‘s turnover;accounting principles;financial statements