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Comparative Financial Statements. Convergence versus Divergence


  • Nicolae ECOBICI

    (Constantin Brancusi University, Faculty of Economics, Romania)


In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements. Nowadays the two accounting systems, the French and Anglo-Saxon, tend to harmonize. I will present the convergences and the divergences between the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.

Suggested Citation

  • Nicolae ECOBICI, 2010. "Comparative Financial Statements. Convergence versus Divergence," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 263-278, November.
  • Handle: RePEc:cbu:jrnlec:y:2010:v:3:p:263-278

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    References listed on IDEAS

    1. Antonescu, Mihai & Antonescu, Ligia, 2008. "The Submission of Fiscal Declarations by Electronic Means of Transmission at Distance," MPRA Paper 10880, University Library of Munich, Germany.
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