IDEAS home Printed from https://ideas.repec.org/a/dug/journl/y2008i1p69-75.html
   My bibliography  Save this article

Implications Of Standardization And Harmonization Of Accounting For Romania

Author

Listed:
  • Mihaela Cristina Onica

    () (“Dunarea de Jos” University of Galati)

  • Neculina Chebac

    () (“Danubius” University of Galati)

Abstract

Accountancy normalization supposes rules and accountancy standards making, rules which are accomplished in the way of common denominator concerning the way of action and implementation in order to realize a content comparison and accountancy in formations approach. Accountancy normalization process is structured in two main areas: national accountancy normalization and international accountancy normalization. Though international accountancy normalization concept has to be realized a difference between accountancy normalization made by international accountancy body, which do not belong to a certain culture or nation , and regional accountancy normalization from the point of view of culture and its influences which incorporate an conglomerate of such elements. We tried to put in light the importance of the normalization and harmonization process, what it’s done in and what we have to do for that in Romania.

Suggested Citation

  • Mihaela Cristina Onica & Neculina Chebac, 2008. "Implications Of Standardization And Harmonization Of Accounting For Romania," EuroEconomica, Danubius University of Galati, issue 1(20), pages 69-75, March.
  • Handle: RePEc:dug:journl:y:2008:i:1:p:69-75
    as

    Download full text from publisher

    File URL: http://www.euroeconomica-danubius.ro/arhiva/9.onica.pdf
    Download Restriction: no

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dug:journl:y:2008:i:1:p:69-75. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Florian Nuta). General contact details of provider: http://edirc.repec.org/data/fedanro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.