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Analysis Of The Accounting Systems From Romania And Moldova

Author

Listed:
  • Lucia MOROSAN-DÃNILÃ

    (“ªtefan cel Mare” University of Suceava, Romania)

  • Claudia-Elena GRIGORA?-ICHIM

    (“ªtefan cel Mare” University of Suceava, Romania)

Abstract

Over the centuries, different countries have met their accounting systems adjusted to the economic, social and political. However, at the end of the twentieth century, it was possible to distinguish several “families” of accounting, without the researchers to reach agreement on a definitive classification of accounting systems practiced in the world. The diversity of national accounting systems put, obviously, some problems. It is, indeed, difficult to compare the financial statements of companies in different countries, which apply their national rules. With the interconnection of national economies and the growth of large financial markets at the end of the last century, these issues have gained greater acuity. It is necessary that investors can compare financial performance of firms of different nationalities. This article is trying to present and analyse the accounting systems of two neighbour countries, Romania and Moldova, in order to understand the possibility of a multinational investment.

Suggested Citation

  • Lucia MOROSAN-DÃNILÃ & Claudia-Elena GRIGORA?-ICHIM, 2015. "Analysis Of The Accounting Systems From Romania And Moldova," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 15(special), pages 162-167, June.
    • Handle: RePEc:scm:usvaep:v:15:y:2015:i:special:p:162-167
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    File URL: http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.15,SPECIAL_ISSUE,2015_fulltext.pdf
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    Citations

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    Cited by:

    1. Claudia GRIGORAS-ICHIM, 2017. "Situation Of Interim Financial Reporting In Romania," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 6(1), pages 1-51, January.
    2. Claudia GRIGORAS-ICHIM, 2016. "Adapting Financial Reporting Practices To Ias / Ifrs," EcoForum, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 5(Special I), pages 1-28, august.
    3. Claudia-Elena Grigoras-Ichim & Lucia Morosan-Danila, 2020. "The Evolution of the Limitation of the Application of the Accounts Function by Romanian Companies," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), 16th Economic International Conference NCOE 4.0 2020, edition 1, volume 13, chapter 13, pages 139-147, Editura Lumen.

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