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The Impact Of The Accounting Normalization And Harmonization On The Presentation Of The Accounting- Financial Information

Author

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  • Mioara Turcas

Abstract

In order to face some irreversible and of general concern accounting processes such as: the ground of the stock exchange capitalization, the development of the stock markets, the globalization of economies and the foundation of multi-national corporations the normalization by harmonization or by international convergence and the applications of IFRS is required.

Suggested Citation

  • Mioara Turcas, 2007. "The Impact Of The Accounting Normalization And Harmonization On The Presentation Of The Accounting- Financial Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-55.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:55
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    More about this item

    Keywords

    accounting normalization; harmonization; international convergence; IFRS.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F00 - International Economics - - General - - - General
    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

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