期刊名称：Social Sciences and Education Research Review
印刷版ISSN：2392-9863
电子版ISSN：2393-1264
出版年度：2016
卷号：3
期号：2
页码：55
出版社：Editura Sitech
摘要：In this article are analysed the main aspects which lead to creating an optimalaccounting framework. Talking about the elements, of accounting legal framework, werefer to accounting general principles and in particular, to the principles applied in thedomain of structural funds.The article aims to gather all the directives, laws and regulations which stipulatethe principles and the major changes, appeared, all over the periods of time . Also, it ishighlighted the grade and the way in which every accounting principle is implemented inthe area of structural funds.The researching methodology is based on qualitative method, and is completedby the quantitative one, putting the accent on the theoretical and practical aspects of theproblems mentioned above, from a descriptive conceptual perspective.
