期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2012
卷号：2
期号：12
页码：353-366
出版社：Human Resource Management Academic Research Society
摘要：Information is an abstraction, a product of intelligent knowledge but also a ubiquitous reality to which accounting contributes as well. In Romanian accounting, at the turn of the millennium, one of the "accounting controversies" was to have the heritage as its object, or more precisely conceptualizing this notion and reporting it on the subject of accounting. For radiographing the controversy, we considered as appropriate to deal with the following aspects: conceptualization and legal of the heritage features; the evolution of the perception on the use/non-use of the notion of heritage, implications of the legal framework for accounting organization and management after Romanian accounting reform on the perception of heritage, analysing the direction of tilting the balance of the views expressed by leaders of accounting in contemporary period. The effect of this investigation is, on the one hand, an image array of assets from an accounting and legal point of view, on the other hand identifying new research directions on this topic, namely accounting interference for marginal values of the heritage, accounting and legal expertise of non-property.
关键词：Heritage; accounting; pro heritage; juridical heritage; alternatives for heritage
