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Considerations about the Normalization of National Accounting


  • Neculai Tabara

    () (Faculty of Economics and Business Administration, “Alexandru Ioan Cuza” University, Iasi)

  • Mihaela Ungureanu

    () (Faculty of Economics and Business Administration, “Alexandru Ioan Cuza” University, Iasi)


A country's economy becomes more complex, by emphasizing the interdependences of its structural. National accounting represents a tool for aggregating the information provided by accounting firms and other systems and providing data about the development of national economy. The twentieth century was the period of maximum development, marked by leading figures from economics and accounting. So far there have been developed five major systems of national accounts in the context of accounting harmonization and normalization. It remains current the debate between national and private accounting, a way of mediation being to establish new international accounting standards (IAS/IFRS).

Suggested Citation

  • Neculai Tabara & Mihaela Ungureanu, 2012. "Considerations about the Normalization of National Accounting," EuroEconomica, Danubius University of Galati, issue 2(31), pages 51-56, May.
  • Handle: RePEc:dug:journl:y:2012:i:2:p:51-56

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    References listed on IDEAS

    1. Hennie Van Greuning, 2009. "International Financial Reporting Standards : A Practical Guide, 5th Edition," World Bank Publications, The World Bank, number 2620, March.
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