2006. évi 1. szám - Jura - Pécsi Tudományegyetem

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