The Accounting Normalisation in Romania: Past, Present and Future
AbstractAchievement of the deed of the accounting normalisation at a national level might be provided by the public power, accountant as profession or a mix mechanism. Within the present context trends increase of the international accounting regulation and accounting non regulation at the national level are perceived. In this paper we present some reference points regarding evolution of the accounting system in Romania and influences of the assimilation of European Directives and International Financial Reporting Standards on the Romanian accounting system. In Romania once with IAS/IFRS assumption it was tried improvement of financial reporting, publication process and individual financial statements remittance.
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Bibliographic InfoArticle provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.
Volume (Year): XI (2011)
Issue (Month): 2 (May)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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accounting normalisation; European Directives; International Financial Reporting Standards;
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- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
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