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Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept


  • Moraru Maria

    () (West University of Timi┬║oara , Faculty of Economics and Business Administration)


The financial situations performing and presentation in accordance with the IFRS is practical and take into consideration a large number of problems with which these are confronted when applying the IAS-IFRS precautions. In its content the IAS-IFRS requests are presented on domain of interest, such as presenting the information in financial situations, group situations, elements evaluation and admission in the balance and in the profit and loses account. In March 2001 the International Accounting Standards Board (ISAB), which became a foundation organized after the American organization model of normalization (FASB). The foundation consists of four elements: - trustees meeting - normalization organism, IASB, which takes the harmonization activities from the old international organism (International Accounting Standards Committee: IASC) - an interpretation committee, the international interpretation committee concerning the financial reports (International Financial reporting Interpretations Committee: IFRIC) - a normalization consultative council (International Accounting Standards Advisory Council: IASAC)

Suggested Citation

  • Moraru Maria, 2011. "Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1408-1413, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:1408-1413

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    References listed on IDEAS

    1. Nicolae Al. Pop & Anca-Daniela Vl?doi, 2009. "The marketer-a complex specialist, a man of concept, decision and action," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 11(25), pages 9-20, February.
    2. Kaplan, Andreas M. & Haenlein, Michael, 2009. "The increasing importance of public marketing: Explanations, applications and limits of marketing within public administration," European Management Journal, Elsevier, vol. 27(3), pages 197-212, June.
    3. Grigorescu, Adriana, 2009. "Renewal marketing management in public and business organizations," MPRA Paper 25128, University Library of Munich, Germany.
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    More about this item


    harmonization; situations; committe; profit.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other


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