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The necessity for accounting regulations generally accepted at international level

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Author Info

  • Bogdan COTLET

    ()
    (West University of Timisoara)

  • Cristina Mihaela NAGY

    ()
    ("Tibiscus" University of Timisoara)

  • Ovidiu MEGAN

    ()

  • Dumitru COTLET

    ()
    (West University of Timisoara)

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    Abstract

    In a market economy, accounting convergence and normalization have as an objective organizing the operation rules of the accounting information market in order to optimize financial communication. The existence of a market implies the existence of a product. Accounting information represents the product changed on the accounting information market. This product exists only according to the rules and standards that define it. Accounting information is a “legal” specific product, because its production, presentation and dissemination must be regulated. Like other countries in transition, Romania has launched a reforming process of the financial reporting system, with the assistance of some EU member countries (France, Belgium, and United Kingdom).

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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_060.pdf
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    Bibliographic Info

    Article provided by Faculty of Economics, Tibiscus University in Timisoara in its journal Anale. Seria Stiinte Economice. Timisoara.

    Volume (Year): XVIII (2012)
    Issue (Month): (May)
    Pages: 400-405

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    Handle: RePEc:tdt:annals:v:xviii:y:2012:p:400-405

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    Related research

    Keywords: accounting convergence; accounting information; accounting regulations;

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