Contabilitatea cheltuielilor conform noilor reglementărilor naţionale

Abstract

Expenses are an accounting element directly related to determining the net profit / loss of an entity. This research focuses on studying the national regulatory framework valid from January 1, 2020 for expenditure accounting, being changed by developing changes in the NAS "Expenditure" and the introduction of the new NAS "Presentation of financial statements", applicable from January 1, 2020, which establishes new accounting treatments related to expenses. Or, this fact requires knowledge in order to apply it correctly. Analyzing the accounting of expenses in terms of changes in the national standard NAS "Expenses" and NAS "Presentation of financial statements", there are some differences and changes, which concern the record and reporting of expenses, subject to study in this research. JEL: M41