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From the Standardization to the Internationalization of the Accounting Information

Author

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  • Boghean Cristina Iuliana

    () (University of Craiova, Faculty of Economics)

Abstract

Accounting standardization represents a uniform system of rules designed for a range of economic entities located in a particular geopolitical location or in a given geographical area. Accounting standardization aims to achieve the following objectives resulting from the characteristics of the modern world economy, namely: the vital need for information and communication, the universality of classifications for real and cash flows; the widespread of the electronic treatment of information and data. Nowadays, accounting standardization exists in most countries. Romania wants to match its legislation on accounting issues with the EU Directives and to take into account the emerging trends in international standardization. The decision to implement IFRS in Romania involves dealing with the need for new interfaces with the European Union, its regulatory accounting bodies, as well as the national accounting standards setting bodies in the Member States.

Suggested Citation

  • Boghean Cristina Iuliana, 2011. "From the Standardization to the Internationalization of the Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 200-202, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:200-202
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    Keywords

    accounting standardization; information; accounting;

    JEL classification:

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

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