IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

The Evolutiontion Of The International Accounting Systems

Listed author(s):
  • Bostan Ionel
  • Grosu Veronica
  • Iancu Eugenia


    (Stefan cel Mare University of Suceava, Romania,)

The annual financial statement is a technical and accounting instrument capable to provide with, periodically, a synthetic representation of the patrimonial and financial statement and of the economical result of an entity. In Europe, the financial accounting phenomenon was born in the second half of the 80s, when the legislature started to modify the aspects concerning the procedure to make the balance sheet. Later on, in the beginning of the 90s, computing and accounting techniques studying was begun, by creating a real and true branch of the economical sciences, called „financial accounting”. For these reasons, the attention was mainly focused on making specific norms, concerning the structure and evaluation of the financial statement, aiming to limit the liberty enjoyed by the administrators in choosing the rules to adopt in making the balance sheet. The fact that each evaluation of a patrimonial item is changing, varying with the purpose the one that makes the balance sheet proposes to get to by evaluation, was recognized; therefore deriving the necessity not to let to the administrators the decision concerning the way that the patrimonial elements will be evaluated, a highly- important decision and with a practically relevant impact over the obtained results

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

Volume (Year): X (2010)
Issue (Month): 1 (May)
Pages: 1445-1450

in new window

Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1445-1450
Contact details of provider: Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1445-1450. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.