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Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration

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  • Gheorghe Lepadatu
  • Vasile Bleotu
  • Doina Maria Tilea

    ()
    ("Dimitrie Cantemir" Christian University)

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    Abstract

    Entry into the European Union required the implementation of an efficient accounting system. Were analyzed compatibilities and incompatibilities between the EU accounting directives and international accounting standards. In the Romanian economy, large companies able to enter the accounting focus of globalization, have had to adopt an international comprehensible accounting language. In this respect, they call for an accounting based on expert power of the international accounting rules.

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    File URL: http://orizonturi.ucdc.ro/arhiva/2011_khe_1-2_pdf/khe_vol_3_iss_1_2_13to19.pdf
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    File URL: http://orizonturi.ucdc.ro/arhiva/2011_khe_1-2_pdf/khe_vol_3_iss_1_2_13to19.pdf
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    Bibliographic Info

    Article provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.

    Volume (Year): 3 (2011)
    Issue (Month): 1-2 (March-June)
    Pages: 13-19

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    Handle: RePEc:khe:journl:v:3:y:2011:i:1:2:p:13-19

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    Related research

    Keywords: IAS/IFRS; continental accounting; US-GAAP; financial statements;

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