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

Luminita Georgeta Jalba ()
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Luminita Georgeta Jalba: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2013, vol. 5, issue Special 1, 17-20

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.

Keywords: Accounting; accounting law; regulations; case law; doctrine; commercial; emerging general plan accounts (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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