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Some Aspects Regarding Reform Of Romanian Accounting System

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  • Daniel BOTEZ

    ()
    (Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România))

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    Abstract

    Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few years when the Romanian accounting system was partial accordingly with international reference (IASB), it apply the European accounting rules, include the requirements to apply IFRSs. It is IFRS necessary in Romania?

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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/oeconomica/2011/oeconomica1101_02.pdf
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    Bibliographic Info

    Article provided by Petru Maior University, Faculty of Economics Law and Administrative Sciences in its journal STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA.

    Volume (Year): 1 (2011)
    Issue (Month): (December)
    Pages: 11-22

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    Handle: RePEc:pmu:oecono:v:1:y:2011:p:11-22

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    Web page: http://oeconomica.upm.ro/index.php?lang=en
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    Related research

    Keywords: Romanian accounting system; IFRS implementation; accounting normalization;

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