Boicu, Bianca-Elena; Ignat, Gabriela; Costuleanu, Carmen-Luiza
(“Ion Ionescu de la Brad” University of Life Sciences, Iaşi, 2023)
Romania's actual accounting system is used since 1994 and is made up of two major categories, namely financial and
management accounting. Both of these are regulated by the Accounting Law no. 82/1991 and Regulation no. ...