Manualul de politici contabile – un instrument cu impact fiscal semnificativ
Accounting Policies Manual – a tool with important fiscal implications

Summary/Abstract: The finance and accounting activity of a company is either managed, within the limits of the legislation in force, by the internal accounting department or outsourced to consulting companies. The legislative framework, whether we are talking about the Accounting Law no. 82/1991, OMFP no. 1.802/2014 or other normative acts, often leaves to the professional accountant multiple options regarding the accounting treatment of the same financial transactions.

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