„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation

Cristina Ciuraru-Andrica, Elena Oprisan

DOI: http://dx.doi.org/10.29358/sceco.v0i15.61


In Romania, financial reporting accountant is governed by Accounting Low number 82/1991, republished, and O.M.F.P. 3.055/2009 approving the accounting regulation in accordance with European Directives. To these are added the International Financial Reporting Standards (IFRS, IAS and IFRIC) of which must take into account certain Romanian legal persons in accordance with applicable regulations. Therefore this paper presents the main points of the control from the two types of accounting regulations perspective (national and international) applied in our country.


control; exclusive control; parent; subsidiary; acquirer; acquiree

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ISSN: 2344-1321 (online)