Reglementarea juridică a activităţii venture – punct de reper pentru contabilitatea managerială [Articol]

Abstract

The legal regulation of venture activity is an essential pillar for the organization of managerial accounting and decision-making by investors. The basic laws, namely the Alternative Collective Investment Undertakings Low and the Small and Medium-sized Enterprises Act, are fundamental to the development and management of venture entities at all stages of the life cycle: seed, start-up, initial growth, expansion, maturity and decline. At the same time, international financial reporting standards (IFRS) and the preparation of management reports based on these standards are essential for the organization of accounting, profitability analysis and risk assessment associated with investments. The author formulated a hypothesis: through a solid legal framework and well-organized managerial accounting, users and investors can ensure efficient management of resources and sustainable economic growth.