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The Reform of the Romanian Accounting System – between the Need and Reality of the Process

Author

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  • Manea Marinela – Daniela

    (“Valahia†University of Târgoviște)

Abstract

The Romanian’s account modernization process began long ago, somewhere around 2000 under the conditions of Romania's pre-accession to the European Union. The present article aims to analyze the approach taken by highlighting the main evolutionary stages from the harmonization and convergence of Romanian accounting to its normalization and standardization.

Suggested Citation

  • Manea Marinela – Daniela, 2018. "The Reform of the Romanian Accounting System – between the Need and Reality of the Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 638-642, December.
    • Handle: RePEc:ovi:oviste:v:xviii:y:2018:i:2:p:638-642
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    More about this item

    Keywords

    International Financial Reporting Standards; the globalization process; the accounting normalization; the convergence process; the Romanian accounting regulations;
    All these keywords.

    JEL classification:

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

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