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For some procurement cases, we note the lack of visas, approvals and other legal signatures for supporting documents requested by OMFP no.
 OMFP 1802/2014, Partea I, pentru aprobarea Reglementarilor contabile privind situatiile financiare anuale individuale si situatiile financiare anuale consolidate, M.O.
The paper points out the disclosure index of intangible assets in the financial statements of 104 municipalities from Romania, taking as a reference the disclosure requirements stated in OMFP 1917, complemented with IPSAS 31, using the dichotomist procedure, where the value 1 is given if the local public administration discloses the issue in question and value 0, if it does not.
[IA.sub.OMFP1917] represents the aggregate disclosure score in accordance with OMFP 1917;
The quality of accounting information depends on the four qualitative characteristics of the financial situations retained: intelligibility, relevance (pertinence), credibility (reliability) and comparison, presented in an explicit way within the frame OMFP no.
The reform of the Romanian accounting system continued through the third stage, started in the year 2006 through the adoption of the accounting Regulations in conformity with European Directives, approved by OMFP no.
In order to compare the qualitative characteristics of the financial information according to the current regulations contained in the OMFP no.1802 / 2014, with the above, table 2) was made, in order to demonstrate the mix between the Romanian legislation and the European standards.
(3***) Account Plan, updated 2016, prepared in accordance with OMFP no.1802 / 2014
According to the accounting regulations promoted through OMFP no.
International accounting regulations as well as national ones (OMFP NO.
Another means of classification and separation stipulated by the domestic accounting rules, OMFP no.
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