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Editura Universitara Standardization, regulation and case law in accounting in Romania

ISBN: 978-606-591-922-6

Publisher year: 2011

Edition: I

Pages: 331

Publisher: Universitară

Author: Luminita Jalba

Product Code: 9786065919226 Do you need help? 0745 200 718 / 0745 200 357
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Theme of "normalization, accounting regulations and case law in Romania" is a topical issue in the context of strict national accounts harmonization with international standards and European accounting directives, a process that generates numerous regulatory issues and doctrine (interpretation), problems that have valence double financial accounting and legal, and brings new arguments in support of the existence of a right accountant.

It also aimed to present the scientific approach the evolution of Romanian accounting, after 1990, her way in implementing and accounting rules, the research of a vast documentary material on legislative developments at national, European directives, regulations, recommendations and other documents components of the acquis communautaire, international accounting standards (IAS / IFRS), accounting concepts and principles, and other reference works in the field.

Romanian accounting has undergone a series of steps to connect them to the systems used on an international scale, and as of January 1, 2006, in Romania all categories of entities which apply economic activities "Accounting Regulations in accordance with European Directives" as a natural requirement of EU accession process.

This paper proposes a new division of private law, namely the right accountant, which thus appears as the third branch in the segment of private law, the first two being civil and commercial law.

Paper also aims to develop throughout the lifespan of accounting, bookkeeping Romanian evolution stages after 1990 but made an analysis of legislative developments in accounting and major institutional reforms in accounting and auditing profession.

Realities of modern society shows that with the development of market economy and its increasing complexity, need to develop properly, the range, content and operational and economic information, because it can supply the necessary decision-making, can reflect exact situation of patrimonial entities and economic activity results - financial.

The effective use of economic information can be achieved only in the economic system in which accounting information is a basic component of it, also aims at the quality of accounting information and ensuring their comparability in many countries are making proposals for new regulations and laws.

Financial scandals that have rocked many countries of the world bear witness to underestimating the importance of accounting information quality. Prevention and elimination of these departures from principles and accounting standards can have a stronger basis than emphasizing professionalism and impeccable ethics of accounting servants, condemnation and suppression of illegal practices committed to promoting and enlarging the knowledge of accounting.

Today, all participants of capital markets from investors and analysts to managers and general managers and regulators, require a much higher level of transparency. Principles, rules, procedures, concepts, regulations, laws, best practices can not ensure transparency and accountability, ultimately what matters is people's actions, not just their words.

Based on these realities, the paper proposes, as the accumulation of field research in detail to meet the goal of harmonization / convergence of accounting system in Romania and also to identify divergence and convergence with the European Directives and IAS / IFRS.

The study is based on the factors that influence the process of harmonization and convergence of accounting, and need this process done anal diagnostic, comparative studies and impact analysis in order to track progress, and representative institutions.

This paper represents an approach made to the need for an accounting law, noting that "it produces accounting information is a public good for multiple uses and that it require a code of production, distribution and use them.

The right accountant is connected (section) private law leading accountants and accounting. Developing these ideas on the right accountant, in specialized work, made a large collection of French specialists, "Accounting and accounting law," under Professor Alain Burlaud, stated that by enacting a mandatory general plan accounts, entered the force in 1982, unlike 1947 and 1952 plans, which were not binding "were introduced as new concepts, created by accounting language, which is the evolution of the most remarkable, because it was hailed as marking the emergence accounting law.

In this context, allow me to conclude with the statement of Professor PA Samuelson, Nobel Prize for economics (1970), which noted that "modern man is absolutely essential to start in as little as accounting elements. All those who work in economics should understand: balance sheet and profit and loss. "From this statement we can say that all those working in the economy should be able to understand the annual financial statements.

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