[2] Ristea M., Dumitru C.G., Ionaș C., Irimescu A., Accounting of commercial companies (in original in Romanian), vol. I, Bucharest University Press, 2009.
[6] Order of the Minister of Public Finances no. 1802/2014 for the approval of the Accounting Regulations regarding the individual annual financial situations and the consolidated annual financial situations, updated.