Accounting and Legal Aspects regarding the Online Romanian Crowdfunding Platforms` Operations
Keywords:crowdfunding, online platform, accounting aspects.
AbstractThe present paper aims to detail the law and the accounting aspects related to the platforms of participative funding running. Even if, the crowdfunding, as a funding method, is internationally used more and more often and for a certain period of time, it represents a new concept in Romania. In principle, the crowd funding or the participative funding, as the term has been assumed in Romania, represents the funding of a project elaborated by an individual or by a legal entity, by any interested person. The operations unfold using online platforms, which connect the investors and the projectsâ€™ developers, requesting a commission in exchange for this service.
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