Studii de caz privind expertizele contabile în cauze comerciale
Case Studies Regarding Accounting Expertise in Commercial Conflicts
Author(s): Sergiu-Bogdan CONSTANTINSubject(s): Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: accounting expertise in commercial conflicts; objectives; conclusions; documentary material; forensic accounting expertise; case file;
Summary/Abstract: The present article aims to identify the situations where it is necessary to carry out an accounting expertise in commercial conflicts when this is required or admitted for the resolution of these disputes, understanding the manner of formulating the objectives and their conclusions, but also identifying the documentary material by which an accounting expertise of this type is made and the limits within which the expert accountant can achieve an objective.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 07
- Page Range: 56-63
- Page Count: 8
- Language: English, Romanian