Bunget, Ovidiu-Constantin (2009): About intellectual forgery in romanian accounting law.
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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|
|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|
|Depositing User:||Ovidiu-Constantin Bunget|
|Date Deposited:||04. May 2009 00:39|
|Last Modified:||12. Feb 2013 13:15|
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2. Oana Olaru – Paper presented at discipline Accounting Law, Faculty of Law and Administrative Science, West University of Timişoara, 2009
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