IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v3y2022i6p30-41.html
   My bibliography  Save this article

Specific Regulations Regarding the Establishment, Operation and Organisation of Non-Profit Legal Entities

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

Considering the role of the expert accountant to submit information which is needed by any firm manager to management, it is necessary to be acquainted with the financial and accounting regulatory framework and the legislation specific to the establishment, operation and organisation of entities. In this article, we aim to provide a summary of the way non-profit legal entities are established, operated and organised, namely associations, foundations, political parties, trade unions and employers’ organisations, mutual aid houses, churches, so that expert accountants can support individuals in charge of the decision-making process in order to make the best decisions for the companies.

Suggested Citation

  • Elena STĂNCIULESCU, 2022. "Specific Regulations Regarding the Establishment, Operation and Organisation of Non-Profit Legal Entities," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(6), pages 30-41, June.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:6:p:30-41
    DOI: 10.37945/cbr.2022.06.04
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/specific-regulations-regarding-the-establishment-operation-and-organisation-of-non-profit-legal-entities-a228d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/specific-regulations-regarding-the-establishment-operation-and-organisation-of-non-profit-legal-entities-a228a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2022.06.04?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    non-profit legal entities; establishment; operation; organisation;
    All these keywords.

    JEL classification:

    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:3:y:2022:i:6:p:30-41. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.