RECUNOASTEREA CHELTUIELILOR /
                          DISCLOSURE OF EXPENSES

     Asist. univ. drd. Teiusan Sorin-Ciprian - Universitatea „1 Decembrie 1918” Alba Iulia

        Abstract: 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.

       Keywords: disclosure of expenses, IAS.

       JEL Codes: M41.