Solving Economic-Financial Disputes by Accounting Expertise

• Author: Anton C. - Sofian S.M.
• Position: Transilvania University of Brasov - Excelsum Consulting SRL, Brasov
• Pages: 123-128

Bulletin of the Transilvania University of Braşo v

Series V: Economic Sciences • Vol. 12 (61) No. 1 – 2019

https://doi.org/10.31926/but.es.2019.12.61.1.16

SOLVING ECONOMIC-FINANCIAL DISPUTES BY

ACCOUNTING EXPERTISE

C. E. ANTON1 S. M. SOFIAN2

Abstract: The paper deals with the theoretical, judicial, and accounting

aspects regarding the issue of the accounting expertise evidence in the civil

process. The settlement of the findings of the minutes drawn up after the

thematic inspections carried out by the tax inspection teams represents a

complex of facts and circumstances that provide the coordinates of a wide

area of interpretation and debate. The research method is the case study,

document analysis and observation in order to explain the complex causal

links which interfere in the preparation of the accounting expertise. The

purpose of the research is to reflect the contribution of this evidence in

settling economic-financial disputes in the real life of an entity.

Keywords: accounting expertise, stock accounting, global value method,

retail business activity, wholesale activity.

1. Introduction

The economic activity of companies represents sometimes a sinuous trajectory, with

multiple situations stemming from commercial and fiscal relations. The relationship

entity - external environment must take into account a multitude of factors to

harmonize in order to meet the objectives pursued by the development policy (Baba,

2009). But, in a market economy, with fierce competition, there may be dis putes whose

amicable settlement is more difficult to achieve. These dimensions of economic life are

left to the courts which, in order to solve economic or fiscal problems, have recourse to

accounting expertise. Thus, accounting expertise becomes more than a tool for

disseminating information; it contributes to the adoption of a solution for the case.

Depending on the destination, we have the judicial and extrajudicial accounting

expertise - an activity outlined in a professional career report (Drumea, 2008). The

concept of accounting expertise refers to the research document of the documented

material carried out by the professional accountant, the critical analysis and the

synthesis of the opinions outlined according to professional reasoning (Anton, 2016).

The exposition uses a simple language with notions of inspection and observation

1 Transilvania University of Braşov, carmen.anton@unitbv.ro

2 EXCELSUM CONSULTING SRL – Braşov, sofian.sergiu.mihai@gmail.com