About intellectual forgery in romanian accounting law

Ovidiu Constantin Bunget ()

MPRA Paper from University Library of Munich, Germany

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.

Keywords: accounting; intellectual false; true and fair view; crime (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009-04-30, Revised 2009-05-01
New Economics Papers: this item is included in nep-acc, nep-ipr and nep-pr~
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