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Influența Societăților Multinaționale Asupra Contabilității În România

Author

Listed:
  • Carmen NISTOR

    (Doctoral School of Economics and Business Administration, University of Alexandru Ioan Cuza, Iaşi, România)

  • Monica PUIU

    (Doctoral School of Economics and Business Administration, University of Alexandru Ioan Cuza, Iaşi, România)

Abstract

Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations, several bodies have started the process of creating a System of International Accounting Standards (IAS/IFRS). The purpose of this article is to explain how multinational activities (but not only that) have influenced the process of accounting harmonization in Romania and convergence of the national accounting system to International Accounting Framework, by adopting IAS/IFRS.

Suggested Citation

  • Carmen NISTOR & Monica PUIU, 2013. "Influența Societăților Multinaționale Asupra Contabilității În România," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 28, pages 47-53, August.
  • Handle: RePEc:cmj:interc:y:2013:i:28:p:47-53
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    More about this item

    Keywords

    Multinational groups; National accounting regulations; IAS/IFRS;

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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