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Influența Societăților Multinaționale Asupra Contabilității În România

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Author Info

  • Carmen NISTOR

    (Doctoral School of Economics and Business Administration, University of Alexandru Ioan Cuza, Iaşi, România)

  • Monica PUIU

    (Doctoral School of Economics and Business Administration, University of Alexandru Ioan Cuza, Iaşi, România)

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    Abstract

    Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations, several bodies have started the process of creating a System of International Accounting Standards (IAS/IFRS). The purpose of this article is to explain how multinational activities (but not only that) have influenced the process of accounting harmonization in Romania and convergence of the national accounting system to International Accounting Framework, by adopting IAS/IFRS.

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    File URL: http://www.mi.bxb.ro/Articol/mi_28_7.pdf
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    Bibliographic Info

    Article provided by Editorial Department, Fundația Română pentru Inteligența Afacerii in its journal Management Intercultural.

    Volume (Year): (2013)
    Issue (Month): 28 (August)
    Pages: 47-53

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    Handle: RePEc:cmj:interc:y:2013:i:28:p:47-53

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    Web page: http://bxb.ro/

    Related research

    Keywords: Multinational groups; National accounting regulations; IAS/IFRS;

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