SRL versus ONG, asemănări și deosebiri privind capitalurile proprii
LLC Versus NGO, Similarities and Differences Regarding the Equities

Summary/Abstract: In order to present a true and fair view of the financial statements, it is necessary to know the accounting treatment applicable both to NGOs and LLCs. By this article we aimed to present the accounting treatment of the elements comprising an entity’s equity, regarding the share capital, the share premiums, the (current, reported) result of the year, the reported result arising from the change in the accounting policies, the one arising from the correction of the accounting errors, the profit/surplus distribution, covering the accounting loss/the deficit, the legal, statutory reserves, from reevaluation or other reserves, respectively.

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