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Study Concerning The Differences Between The Fourth Directive And Accounting Standards From Romania



    () (Universitatea din Bacau, Facultatea de Stiinte Economice)


    () (Universitatea din Bacau, Facultatea de Stiinte Economice)


The normative reference for accounting is, in Europe, the 4th Directive on the annual accounts of certain type of companies (78/660/EEC), issued in 1978 and revised in 2003 and 2006 (2006/46/EC). For Romania, integration to the European Union implies the

Suggested Citation

  • Botez Daniel & Pravat Cristina Ionela, 2009. "Study Concerning The Differences Between The Fourth Directive And Accounting Standards From Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 791-795, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:791-795

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    4th Directive (78/660/EEC); Romanian accounting standards; harmonization; European Union;

    JEL classification:

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


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