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Accounting and Fiscal Considerations upon Performance Guarantees - Particular Case of Construction Works Cover

Accounting and Fiscal Considerations upon Performance Guarantees - Particular Case of Construction Works

Open Access
|Dec 2018

References

  1. 1. Anghel M.G., Anghelache C. (2018), et. al., Analysis of the evolution of activity in industry and construction - the first nine months of 2017, Romanian Journal of Statistics, supplement no. 110.2478/icas-2019-0006
  2. 2. David, D., Mateș D., et al (2017), Contabilitate financiară conformă cu Ordinul 1.802/2014 pentru aprobarea Reglementărilor contabile privind situațiile financiare anuale individuale și situațiile financiare anuale consolidate - ediție completată și actualizată, Risoprint, Cluj Napoca, p. 182.
  3. 3. Elliot, B., Elliot, J. (2011), Financial Accounting and Reporting, Pearson Education Limited, Essex, England, p. 523
  4. 4. Mateș D., Bunget, O. et al (2013), Bazele conceptuale și aplicative ale contabilității, Casa Cărții de Știință, Cluj Napoca, p. 42.
  5. 5. Rumane, A.R. (2018), Quality management in construction projects, Taylor & Francis Group, LLC, U.S.A., p.31, 34.10.1201/9781315098425
  6. 6. CECCAR (2015), Standardele internaționale de raportare financiară (Partea A + Partea B), CECCAR, București
  7. 7. CECCAR (2015), Ghid practic de aplicare a reglementărilor contabile privind situațiile financiare anuale individuale și situațiile financiare anuale consolidate aprobate prin OMFP mr. 1802/2014, CECCAR, București, p. 406, 407, 408, 1191.
  8. 8. Government Decision no. 1/2016 for the approval of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, published in Official Monitor no. 22 from 13rd of January 2016, with further updates
  9. 9. Government Decision no. 273/1994 for the approval of the Regulation for reception of construction works and installations published in Official Monitor no. 193 from 28th of July 1994, with further updates
  10. 10. Government Decision no. 907/2016 on the elaboration phases and the framework content of the technical and economic documentation related to the public-financed investment objectives / projects, published in Official Monitor no. 1061 from 29th of December 2016, with further updates
  11. 11. Law no. 10/1995 regarding the quality in constructions republished in Official Monitor no. 765 from 30th of September 2016, with further updates
  12. 12. Law 227/2015 regarding the Fiscal Code published in Official Monitor no. 88 from 10th of September 2015 with further updates
  13. 13. Order of the Minister of Public Finance no. 1.802/2014 for the approval of the Accounting Regulations regarding the individual annual financial statements and the consolidated annual financial statements, published in Official Monitor no. 963 from 30th of December 2014 with further updates.
  14. 14. http://www.cnp.ro/user/repository/prognoze/prognoza_2018_2021_varianta_de_primavara_2018.pdf
  15. 15.World Construction Industry (2010), available at http://www.economywatch.com/worldindustries/construction/world.html.
DOI: https://doi.org/10.2478/sues-2018-0022 | Journal eISSN: 2285-3065 | Journal ISSN: 1584-2339
Language: English
Page range: 81 - 96
Submitted on: Jun 1, 2018
Accepted on: Sep 1, 2018
Published on: Dec 6, 2018
Published by: Vasile Goldis Western University of Arad
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2018 Dorel Mateș, Adriana Marina Puşcaş, Daniela Pordea, published by Vasile Goldis Western University of Arad
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.