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About intellectual forgery in romanian accounting law

Author

Listed:
  • Bunget, Ovidiu-Constantin

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.

Suggested Citation

  • Bunget, Ovidiu-Constantin, 2009. "About intellectual forgery in romanian accounting law," MPRA Paper 14970, University Library of Munich, Germany, revised 01 May 2009.
    • Handle: RePEc:pra:mprapa:14970
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    File URL: https://mpra.ub.uni-muenchen.de/14970/1/MPRA_paper_14970.pdf
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    More about this item

    Keywords

    accounting; intellectual false; true and fair view; crime;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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