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The Impact Of The Introduction Of The Single European Currency In The Romanian Accounting System


  • Ph.D Student Stanculescu Mimi-Florina

    (Academy of Economic Studies, Faculty of Accounting, Bucharest, Romania)


This analysis aims to determine the differences in the exchange rate between the member countries of the European Union, the states financial conversion, the conditions to increase the capital, the discriminatory treatment on the assets and liabilities, monetary and nonmonetary, of accounting records and presentation of their annual situations.

Suggested Citation

  • Ph.D Student Stanculescu Mimi-Florina, 2009. "The Impact Of The Introduction Of The Single European Currency In The Romanian Accounting System," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(13S), pages 73-76, November.
  • Handle: RePEc:aio:rteyej:v:1:y:2009:i:13s:p:73-76

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    References listed on IDEAS

    1. Fama, Eugene F, 1980. "Agency Problems and the Theory of the Firm," Journal of Political Economy, University of Chicago Press, vol. 88(2), pages 288-307, April.
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    More about this item


    single currency; convergence; structural changes;

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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