IDEAS home Printed from https://ideas.repec.org/a/agr/journl/v3(498)y2006i3(498)p37-44.html
   My bibliography  Save this article

International Accounting Convergences Related to EU Admitance

Author

Listed:
  • Liliana Feleaga
  • Niculae Feleaga

    (Academy of Economic Studies, Bucharest)

Abstract

Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts (generally based on the national book-keeping standards) these will converge gradually to referential international book-keeper on short and medium term. At the world level the process which dominates the accounting systems is the convergence between american and international reference system, followed immediatly more or less by the convergence between national accounting systems and the international one. Where Romania and its specialists are situated confronting this process? A reflection subject which finalises this article.

Suggested Citation

  • Liliana Feleaga & Niculae Feleaga, 2006. "International Accounting Convergences Related to EU Admitance," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 3(3(498)), pages 37-44, May.
    • Handle: RePEc:agr:journl:v:3(498):y:2006:i:3(498):p:37-44
    as

    Download full text from publisher

    File URL: http://store.ectap.ro/articole/52.pdf
    Download Restriction: no
    File URL: http://www.ectap.ro/articol.php?id=52&rid=3
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:agr:journl:v:3(498):y:2006:i:3(498):p:37-44. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marin Dinu (email available below). General contact details of provider: https://edirc.repec.org/data/agerrea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.