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SCOPE |
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The entities which are required to apply the Official Chart of Accounts (POC) are: |
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- National and foreign enterprises which are under scope of Commercial Societies Code; |
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- Enterprises subjected to the Commercial Code; |
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- Single partner enterprises with limited responsibility; |
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- Governmental enterprises; |
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- Co-operative enterprises; |
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- Complementary arrangements of enterprises and European arrangements of economic interest; |
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- Other entities which are required to apply the POC through specific law. |
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Banks, insurance companys and other financial institutions are not comprised, since they are required to aply specific chart of accounts |