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Accounting Convergence On Economic Crisis

Author

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  • HOLBAN ONCIOIU IONICA

    () (Academy of Economies Studies from Bucharest, Economic Sciences)

Abstract

If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper 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

  • Holban Oncioiu Ionica, 2010. "Accounting Convergence On Economic Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 875-877, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:875-877
    as

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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/139.pdf
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    References listed on IDEAS

    as
    1. Collins, Daniel W. & Kothari, S. P., 1989. "An analysis of intertemporal and cross-sectional determinants of earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 11(2-3), pages 143-181, July.
    2. repec:bla:joares:v:37:y:1999:i:2:p:353-385 is not listed on IDEAS
    3. repec:bla:joares:v:31:y:1993:i::p:183-223 is not listed on IDEAS
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    More about this item

    Keywords

    accounting; globalization; convergence;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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