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The Told and Retold Story of Romanian Accounting

Listed author(s):
  • Iulia JIANU


  • Ionel JIANU

    (Bucharest University of Economic Studies, Romania)

This article offers an image of the consequences that have arisen in the accounting practice in Romania, as a result of frequent changes in Romanian accounting in the recent years. In order to achieve this objective, it was conducted a positive type research by applying a survey among the accounting and consultancy companies in Romania. The results of this study are the following: in the Romanian accounting practice, the fiscal reasoning dominates the economic reasoning in recognizing the economic and financial transactions; the accounting regulations harmonized with the European accounting directives have been favorably received by professional accountants in Romania; Romanian professional accountants are trained to apply the IAS/IFRSs; entities consider that the benefits of implementing the IAS/IFRSs justify the difficulties involved in their application.

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Article provided by Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies in its journal Journal of Accounting and Management Information Systems.

Volume (Year): 11 (2012)
Issue (Month): 3 (September)
Pages: 391-423

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Handle: RePEc:ami:journl:v:11:y:2012:i:3:p:391-423
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