Accounting Law Nr. 113-XVI from april 27, 2007 - Ghedrovici Olesea

Extras din document

Chapter I GENERAL PROVISIONS Article 1. The objective of the law Article 2. The scope of the law Article 3. Definition of main terms Article 4. Application of accounting standards Article 5. Using accounting datafor fiscal purposes Article 6. Basic principles and qualitative characteristics Article 7. Obligation to keep accounting records Article 8. Language and currency of accounting records Chapter II REGULATION OF ACCOUNTING Article 9. General rules for regulation of accounting Article 10. Accounting regulation authorities Article 11. Competencies of public authorities in regulation of accounting Article 12. Competencies of professional associations in protecting the rights and continuous professional development of their members Article 13. Entities’ responsibility and rights relating to accounting and financial reporting Article 14. Consultative Council Article 15. Accounting systems and submittal of financial statements Article 16. Accounting policy Chapter III ORGANIZATION OF ACCOUNTING Article 17. General rules for accounting of patrimonial elements Article 18. Accounting cycle Article 19. Source documents Article 20. Special regime source documents Article 21. Valuation and recognition of accounting elements Article 22. Chart of accounts Article 23. Accounting ledgers Article 24. Inventory counts of patrimony Chapter IV ACCOUNTING IN STATE TREASURY AND PUBLIC INSTITUTIONS Article 25. Accounting in theState Treasury Article 26. Accounting of execution of state social insurance budget and mandatory funds for medical assistance Article 27. Accounting in public institutions Article 28. Submission of the national public budget execution report ...