2006. évi 1. szám - Jura - Pécsi Tudományegyetem
2006. évi 1. szám - Jura - Pécsi Tudományegyetem
2006. évi 1. szám - Jura - Pécsi Tudományegyetem
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structure of a company stands for different modalities<br />
do the bookkeeping. The accountability of shareholders,<br />
associates and administrator are different<br />
form a partnership from a capital society.<br />
Accounting can be appreciated as a social game.<br />
Any game has its one rule, but it has to respect a<br />
larger juridical framework. The law-accounting interference<br />
is quite consistent, and is the expression<br />
of connections between law subjects participating at<br />
this social game. The stake of the game is the quality<br />
of information, where the rules are provided either<br />
by the written laws or by the custom laws, and where<br />
the field of action is the entity itself.<br />
Irimie Emil Popa–Adrian Inceu: Law and accounting interference<br />
We can never separate completely accounting<br />
from law. The historical perspective gives proof of<br />
the countless interferences and remarkable symbiotic<br />
evolution of the two fields.<br />
The evolution of the European space states,<br />
through the new enlargement of the European Union,<br />
a harmonization of the national regulation of both<br />
accounting and law to the comunitary Aquis, in order<br />
to obtain fluidity in the circulation of information and<br />
the free circulation of capital.<br />
JURA 2006/<strong>1.</strong>