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 |
| _version_ | 1798039827501809664 |
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| author | Ana-Maria Mărculescu Octavian-Florin Dondera |
| author_facet | Ana-Maria Mărculescu Octavian-Florin Dondera |
| author_sort | Ana-Maria Mărculescu |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-11T21:59:04Z |
| format | Article |
| id | doaj.art-f839052494ec4a72a6100c7bf8299f5c |
| institution | Directory Open Access Journal |
| issn | 1584-2339 2285-3065 |
| language | English |
| last_indexed | 2024-04-11T21:59:04Z |
| publishDate | 2011-01-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice |
| spelling | doaj.art-f839052494ec4a72a6100c7bf8299f5c2022-12-22T04:01:00ZengSciendoStudia Universitatis Vasile Goldis Arad, Seria Stiinte Economice1584-23392285-30652011-01-012154160ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICEAna-Maria MărculescuOctavian-Florin DonderaHarmonization 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.http://www.uvvg.ro/studiaeconomia/images/2001/v2/19.%20ARMONIZAREA%20SISTEMULUI%20CONTABIL%20ROMANESC%20CU%20ACQUIS-UL%20COMUNITAR.pdfharmonizationaccounting globalizationaccounting practicesdirectivesaccounting informationaccounting system. |
| spellingShingle | Ana-Maria Mărculescu Octavian-Florin Dondera ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice harmonization accounting globalization accounting practices directives accounting information accounting system. |
| title | ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE |
| title_full | ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE |
| title_fullStr | ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE |
| title_full_unstemmed | ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE |
| title_short | ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE |
| title_sort | armonizarea sistemului contabil romanesc cu acquis ul comunitar si internalional in contextul globalizarii economice |
| topic | harmonization accounting globalization accounting practices directives accounting information accounting system. |
| url | http://www.uvvg.ro/studiaeconomia/images/2001/v2/19.%20ARMONIZAREA%20SISTEMULUI%20CONTABIL%20ROMANESC%20CU%20ACQUIS-UL%20COMUNITAR.pdf |
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