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Comparative Study Regarding The Accounting System In Romania, France, Great Britain And Usa

Author

Listed:
  • MARIA MORARU

    (WEST UNIVERSITY OF TIMIŞOARA)

  • FRANCA DUMITRU

    (TIBISCUS UNIVERSITY OF TIMISOARA)

Abstract

This paper makes a comparative study of accounting methods and treatments regarding the establishment of revenues and evaluation of fixed assets and investment securities reported in four countries: Romania, France, Great Britain and USA.

Suggested Citation

  • Maria Moraru & Franca Dumitru, 2012. "Comparative Study Regarding The Accounting System In Romania, France, Great Britain And Usa," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 533-541, November.
    • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:533-541
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_087.pdf
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    More about this item

    Keywords

    accounting system; financial statement; the General Accounting Plan (GAP); International Accounting Standards (IAS); Accounting Standard Board (ASB);
    All these keywords.

    JEL classification:

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

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