About intellectual forgery in romanian accounting law Report as inadecuate




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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.



Item Type: MPRA Paper -

Original Title: About intellectual forgery in romanian accounting law-

Language: English-

Keywords: accounting, intellectual false, true and fair view, crime-

Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting-





Author: Bunget, Ovidiu-Constantin

Source: https://mpra.ub.uni-muenchen.de/14970/







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