The Legal Support, Content and Certain Implications of Some of the New Accounting Regulations

Dan Togoe
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Dan Togoe: ARTIFEX University of Bucharest, Romania

Economics and Applied Informatics, 2010, issue 1, 205-212

Abstract: Romania is a fully-fledged member of the European Union, a status which brings with it a series of rights but also implies the strict following of the agreed upon obligations. A portion of the government's attention must always be devoted to the tuning of the legislative framework with a view to align it to that of the other member countries, according to the standards of the community. Periodically, accounting regulations must be emitted, conforming with European directives, through which Romania must remain permanently connected to the accounting innovations which appear on the European arena.

Keywords: Accounting regulation; size criteria; intelligible; relevant; credible; accounting principles (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ddj:fseeai:y:2010:i:1:p:205-212

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