Services of accounting evidences

The accounting law sees the possibility of organizing and running accounting based on a contract signed
between persons written in the Picture of The Experts Corp of Authorized Accountants from Romania. Our
cabinet is well known in the accounting world in the field of applied theory and accountant practice thanks
to the work of the five accountant experts nationally known. The services of accounting evidences:
• Accounting evidence (synthetic and analytic)
• Calculating wages by completing all the necessary statements
• Undergoing financial-economical analyses
• Undergoing monthly reports.

Contact persons in the field of accounting evidence:
mariana.rotar@abaconsulting.ro

Supervising and controlling accounting
The responsibility for the organization and running accountings is a job that remains for the administrator
of the firm, but the supervising from our team contributes to:
• transferring the set up accounts according to the standards of accountability in Romania in other
accounting system (IFRS, US GAAP);
• giving assistance regarding the organization of the accounting evidence service;
• implementation and putting to task the appropriate soft;
• monthly checking of the accountings;
• assisting the calculation of the accounting profits and the fiscal profits;
• checking if the legal frame is followed regarding the accounting and financial discipline;
• checking’s in the fields of  accounting treatments and fiscal treatments applied to different types of
operations;
• consultancy in the field of calculating costs, transaction accountability and financial accountings.

Our specialists are doctors in the field of accountings with specializations obtained in France, Germany,
England, and Hungary. Also we must say that Mr. Horia Cristea has been for a long time vice-president of
The Experts Corp of Authorized Accountants from Romania and now is a member of the International
Fiscal Council in Romania.

Contact persons in the field of supervising and control of accountability:
alin.dumitrescu@abaconsulting.ro

Obtaining the consolidated financial situations
The entry of Romania in the European Union, the globalization of economy determines the appreciation of
the financial reports not only by common criteria (IFRS, US GAAP) but also consolidating all this on the group
level. Our consultants have obtained specializations in the field of techniques of consolidating accounts,
being well known at national level as promoters in this field. The provided services consist of:
• Preparing packages of consolidation by the groups norms, IRSS
• Actual account consolidations, on the contractual basis or according to the requests of the law of
accountability

Contact persons in the field of account consolidations:
ovidiu.bunget@abaconsulting.ro
alin.dumitrescu@abaconsulting.ro

Training in the field of accountability, IFRS
The ABA lectors are professors, known practicing especially this kind of tasks and having a special role in
the reform of accounting in Romania:
• underlays an intensive program on the line of application of the European directives and the International
Standards of Financial Reports in the Romanian context;
• they are lectors of the Corp of Accountant Experts and Authorized Accountants form Romania and from
the Chamber of Financial Auditors from Romania;
• they have elaborated segments of the Guides for understanding and applying the International Standards
of Financial Reporting;
• they are constant appearing figures on the headlines for magazines from this field in Romania thru articles
about the problems met in the fiscal practice and accountant practice;
• they hold the title of representative figures of the profession in the leading organisms  tied to the Chamber
of Romanian Financial Auditors.

Contact persons in the field of training for accountants:
ovidiu.bunget@abaconsulting.ro
alin.dumitrescu@abaconsulting.ro

Accountant expertise, judicial and extrajudicial
Our experts, accountants and fiscal, can perform judicial accounting expertise’s acting as pointed
accounting experts and also as recommended accounting experts. Also, we perform extrajudicial
accounting expertise regarding:
• Evaluating contributions at the growth of social capital;
• Conversion of debts into stocks;
• Establishing dividends;
• Establishing payments.

Contact persons in the field of accounting expertise:
ovidiu.bunget@abaconsulting.ro
radu.bufan@abaconsulting.ro

Accounting & Tax report
Studies, synthesis, problems of the main normative acts in the field of accounting and fiscally

Contact persons in the field of accounting and tax report:
ovidiu.bunget@abaconsulting.ro