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The Development And Impact Of The Progress Of Accounting Standards On International Co-Operation And European Integration

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  • Diana Andreea Traistaru

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

Both on a national and international level, the last twenty years have been shaped by a significant growth of the accounting regulations’ number and their complexity due mainly to the appreciation of the activity level of entities and it also generated an extension and diversification of the risks which are implied. The initial economic development together with the globalisation of economic and financial markets and the consequences of the global economic recession, have contributed to the aggravation of various used accounting systems, based on complex and difficult to apply standards. Therefore, emerged the need of simplifying and harmonizing these standards on an international level.

Suggested Citation

  • Diana Andreea Traistaru, 2015. "The Development And Impact Of The Progress Of Accounting Standards On International Co-Operation And European Integration," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 299-308.
    • Handle: RePEc:aio:aucsse:v:1:y:2015:i:43:p:299-308
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    File URL: http://feaa.ucv.ro/AUCSSE/0043v1-031.pdf
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    References listed on IDEAS

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    2. Dumitru MatiÅŸ & Alina Beattrice Vladu & Dan Dacian Cuzdriorean, 2012. "Creative Disclosure - Feature Of Creative Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-6.
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    4. Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010. "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 813-819, December.
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    More about this item

    Keywords

    International Reporting Standards; US-General Accepted Accounting Principles; internationalization; normalization; standardization; globalization; European Economic Regulations;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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