About intellectual forgery in romanian accounting law

Bunget, Ovidiu-Constantin (2009): About intellectual forgery in romanian accounting law.

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
• 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

References

1. Ovidiu Constantin Bunget - Contabilitatea românească: între reformă şi convergenţă, (Romanian accounting: between reform and convergence), Economică Printing House, Bucharest 2005

2. Oana Olaru – Paper presented at discipline Accounting Law, Faculty of Law and Administrative Science, West University of Timişoara, 2009

3. Octavian Pop - Falsul material în înscrisuri oficiale şi falsul intelectual, (Material forgery in official documents and intellectual forgery), Mirton Printing House, Timişoara 2003

4. Costică Voicu, Alexandru Boroi – Dreptul penal al afacerilor, (Bussines penal law), C.H. Beck Printing House, Bucharest, 2006

5. *** Law no. 82/1991, Accounting Law