ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE
Harmonization of the Romanian Accounting System With the InternationalCommunity Acquis in the Context of Economic GlobalizationThis paper presents some aspects regarding the harmonization of romanian accountingsystem with the european and international standards. Establishing a common pointbetween t...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2011-01-01
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| Series: | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| Subjects: | |
| Online Access: | http://www.uvvg.ro/studiaeconomia/images/2001/v2/19.%20ARMONIZAREA%20SISTEMULUI%20CONTABIL%20ROMANESC%20CU%20ACQUIS-UL%20COMUNITAR.pdf |
| Summary: | Harmonization of the Romanian Accounting System With the InternationalCommunity Acquis in the Context of Economic GlobalizationThis paper presents some aspects regarding the harmonization of romanian accountingsystem with the european and international standards. Establishing a common pointbetween the Romanian and international accounting system was determined by theconfiguration of new economic relations that are in the process of globalization under theimpact of internationalization of capital markets. The harmonization of the romanianaccounting system with international standards is achieved at two levels: harmonizationfounded on european directives and harmonization with international accounting standards.The process of harmonization with the community and international acquis has been andalways will be a challenge for many players on the Romanian economic and financial scenegathered in two categories: professional accountants and public power. |
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| ISSN: | 1584-2339 2285-3065 |