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Accounting Convergence On Economic Crisis

Author

Listed:
  • 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
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/139.pdf
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    More about this item

    Keywords

    accounting; globalization; convergence;
    All these keywords.

    JEL classification:

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

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