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Convergences And Controversy On The Financial Statements

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Author Info

  • Victor Munteanu

    (Romanian American University, Bucharest)

  • Marilena Zuca

    (Romanian American University, Bucharest)

  • Alice Ţînţă

    (Romanian American University, Bucharest)

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    Abstract

    The standardization issue starts with the accounting theories and the interface between them and accounting practices. The plural of accounting theories is explained by the fact that literature defines several theories, which differ both in their content and their origin and genesis . Although it seems an extravagant expression, the notion of accounting theory underlying the accounting literature, particularly the Anglo-Saxon one and less the Continental one, is true. The accounting theory is described by J. F. Imke as an organized group of knowledge, characterized by order, motivations, connections, objectives and methods used in accounting. A classification of accounting theories addresses the following classes: descriptive theories, regulatory theories and explanatory theories.

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    File URL: http://www.rebe.rau.ro/RePEc/rau/jisomg/WI10/JISOM-WI10-A7.pdf
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    Bibliographic Info

    Article provided by Romanian-American University in its journal Journal of Information Systems and Operations Management.

    Volume (Year): 4 (2010)
    Issue (Month): 2 (December)
    Pages: 72-84

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    Handle: RePEc:rau:journl:v:4:y:2010:i:2:p:72-84

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    Keywords: financial statements; harmonization; convergences;

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