CONSIDERATIONS REGARDING THE PATRIMONIAL INVENTORY IN THE SPIRIT OF EUROPEAN ACCONTING REGULATIONS

Veronel Avram and Greti Daniela Togoe

Revista Economica, 2012, vol. Supplement, issue 4, 3-7

Abstract: The accounting rules appeared in late 2009: the Order of the Minister of the Public Finances no. 3055 / October 29, 2009 for the approval of the Accounting Regulations in accordance with the European directives and the Minister of Public Finance Order no. 2861 / October 9, 2009 on the organization and the performance of the inventory of the assets items, liabilities and equity, have made many changes both in terms of how to conduct the inventory and how to find the differences between the existing economic factors and those suggested in synthetic and analytical accounting as reflected in the accounts. The inventory is a complex operation and represents all the operations stating the nature of existence of all the assets, liabilities and equity, in terms of the value or the quantity- value, as applicable, the date on which it is made.

Date: 2012
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