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"Patrimony" - A Controversial Matter Of Romania'S Program Of Accountancy Matching


  • Boca (Rakos) Ileana - Sorina

    () (Universitatea Valahia din Targoviste, Stiinte Economice)

  • Diaconu Florin

    () (Universitatea Valahia din Targoviste, Stiinte Economice)

  • Cornescu Alina

    () (Universitatea Valahia din Targoviste, Stiinte Economice)


The dilemma has its origins in accountancy's international matching, namely between the accountancy system implemented in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by its two components: PROPERTY for ASSETS and CAPITAL for LIABILITIES, patrimony being defined owing to financial condition. Property represents the measurable reality of the goods and available values. When compared with the proprietor, property makes up patrimony in case, from a juridical point of view, there is a real guarantee upon the manner of financial covering (obtaining sources, procuring manner), namely a legal manner of justifying the origin of available values.

Suggested Citation

  • Boca (Rakos) Ileana - Sorina & Diaconu Florin & Cornescu Alina, 2010. ""Patrimony" - A Controversial Matter Of Romania'S Program Of Accountancy Matching," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 826-831, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:826-831

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    References listed on IDEAS

    1. Sorin Berinde, 2009. "Perspectives Regarding The Taxation System In Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
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    More about this item


    patrimony; assets; liabilities; accountancy.;

    JEL classification:

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


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