The accounting expertise – A practical approach

Abstract

The development of the market economy caused major changes in the companies’ business management. Sometimes the complexity of the transactions creates difficulties for the partners who enter the scenario of economic relationships, having as final goal the management on efficiency criteria in order to obtain the largest profit possible. Considering the aggressiveness of the economic environment, a series of disputes occur between the entities that resort to the services of an accounting professional to solve these disputes. The accounting professional is meant to perform activities such as the accounting expertise whose purpose is to help determine the material truth in a certain case. This paper is a practical approach to the accounting expertise requested by the claimant and approved by the Court in the case no. 1288/22/2015 of the Brasov Court of Law.