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About intellectual forgery in romanian accounting law

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  • Bunget, Ovidiu-Constantin

Abstract

Although 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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File URL: http://mpra.ub.uni-muenchen.de/14970/
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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 14970.

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Date of creation: 30 Apr 2009
Date of revision: 01 May 2009
Handle: RePEc:pra:mprapa:14970

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Keywords: accounting; intellectual false; true and fair view; crime;

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