About intellectual forgery in romanian accounting law
AbstractAlthough it is the only criminal offence stipulated by accounting law, forgery foreseen by article 43 of Accounting Law no. 82/1991, republished, represents a special variant of the criminal offence foreseen by article 289 of the Criminal Code, and, in this context, we discuss about a text conjuncture and not about a conjuncture of criminal offences. The provisions of the Criminal Code will be mentioned only as regards the applicable penalty (6 months to 5 years). Article 43 contains an incrimination specific to the area covered by the special law, and the description of the elements of criminal offence is complete.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 14970.
Date of creation: 30 Apr 2009
Date of revision: 01 May 2009
accounting; intellectual false; true and fair view; crime;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ACC-2009-05-09 (Accounting & Auditing)
- NEP-ALL-2009-05-09 (All new papers)
- NEP-IPR-2009-05-09 (Intellectual Property Rights)
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