Reglementări contabile
Accounting regulations
Author(s): Maria Iulia Sobolevschi-David, Emilia IordacheSubject(s): Law, Constitution, Jurisprudence, Civil Law, Law on Economics, Administrative Law
Published by: Universul Juridic
Keywords: accounting reporting; financial statements; public benefit; public interest entities; sustainability;
Summary/Abstract: The legal status of an entity imposes the applicable accounting rules, policies. The reflection of the state of the entity’s assets, liabilities and capital, and of its economic and financial performance is the result of the correct application of accounting policies. This is the only way to ensure comparability of data at sector level. Accounting rules are linked to tax rules. By knowing well the accounting regulations one can become a tax specialist. And here is therefore the need for information provided by OMFP No 1.802 of December 29, 2014, OMFP No 3.103 of November 24, 2017 or OMFP No 2.844 of December 12, 2016. And more.
Journal: Revista Consultant Fiscal
- Issue Year: 2024
- Issue No: 04
- Page Range: 14-19
- Page Count: 6
- Language: Romanian
- Content File-PDF
