IDEAS home Printed from https://ideas.repec.org/a/khe/journl/v5y2013i1specialp17-20.html
   My bibliography  Save this article

Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context

Author

Listed:
  • Luminita Georgeta Jalba

    ("Dimitrie Cantemir" Christian University)

Abstract

The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we presented a general argumentation on the subject of interest to the object referring to the scientific researches object. In the same time, we followed to show the norms and regulations which are fixing the nowadays juridical frame of Romanian accounting and which put together the first source of what specialists call proposed accounting law able to identify the factors having influence in the view of creating an accounting law. We aimed to identify the factors they have influenced the emergence of the accounting law.

Suggested Citation

  • Luminita Georgeta Jalba, 2013. "Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 17-20, December.
    • Handle: RePEc:khe:journl:v:5:y:2013:i:1special:p:17-20
    as

    Download full text from publisher

    File URL: http://www.orizonturi.ucdc.ro/arhiva/2013_KHE_PDF_Vol_5_SI_1/KHE_Vol_5_SIss_1_17to20.pdf
    Download Restriction: no
    File URL: http://www.orizonturi.ucdc.ro/arhiva/2013_KHE_PDF_Vol_5_SI_1/KHE_Vol_5_SIss_1_17to20.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Accounting; accounting law; regulations; case law; doctrine; commercial; emerging general plan accounts;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    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:khe:journl:v:5:y:2013:i:1special:p:17-20. 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: Adi Sava (email available below). General contact details of provider: https://edirc.repec.org/data/ffucdro.html .

    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.