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Harmonisierung Der Internationalen Rechnungslegungsystems

Author

Listed:
  • Fulop Medilinda Timea

    (Universitatea Babes Bolyai din Cluj-Napoca, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Pop Atanasiu

    (Universitatea Babes Bolyai din Cluj-Napoca, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Muresan Mariana

    (Universitatea Babes Bolyai din Cluj-Napoca, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

  • Cirstea Andreea

    (Universitatea Babes Bolyai din Cluj-Napoca, Facultatea de Stiinte Economice si Gestiunea Afacerilor)

Abstract

In the course of globalization, it has become necessary that Europe-based, globally active company debt and equity increasingly on international capital markets. Thus the efficiency in the procurement of capital can be secured, is a unifying of accounting

Suggested Citation

  • Fulop Medilinda Timea & Pop Atanasiu & Muresan Mariana & Cirstea Andreea, 2009. "Harmonisierung Der Internationalen Rechnungslegungsystems," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1212-1217, May.
    • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1212-1217
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/206.pdf
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    More about this item

    Keywords

    harmonization; convergent; accounting system; guidelines;
    All these keywords.

    JEL classification:

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

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