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The Convergence of Accounting Standards: a Continuous Concern

Author

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  • Trãistaru Diana Andreea

    (University of Craiova, Faculty of Economics and Business Administration)

Abstract

The global economy is passing through a transition period toward a system focused on a grouping of multinational companies that activate on a global level. Multinational companies include a large number of other individual entities which maintain commercial, financial or other type of relations. The market local economy may be influenced by activities that take place at large distancies, as a consequence to the spreading of corporations on large geographical areas, being also necessary to provide comparable financial information from various places of the world.

Suggested Citation

  • Trãistaru Diana Andreea, 2014. "The Convergence of Accounting Standards: a Continuous Concern," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 602-605, May.
    • Handle: RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:602-605
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    More about this item

    Keywords

    standardization; international accounting convergence; internationalization; International Financial Reporting Standards; multinational companies.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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