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The Accounting Normalisation in Romania: Past, Present and Future

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  • Georgescu Cristina Elena

    () („Ovidius” University of Constanta, Faculty of Economic Sciences)

Abstract

Achievement of the deed of the accounting normalisation at a national level might be provided by the public power, accountant as profession or a mix mechanism. Within the present context trends increase of the international accounting regulation and accounting non regulation at the national level are perceived. In this paper we present some reference points regarding evolution of the accounting system in Romania and influences of the assimilation of European Directives and International Financial Reporting Standards on the Romanian accounting system. In Romania once with IAS/IFRS assumption it was tried improvement of financial reporting, publication process and individual financial statements remittance.

Suggested Citation

  • Georgescu Cristina Elena, 2011. "The Accounting Normalisation in Romania: Past, Present and Future," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 482-486, May.
  • Handle: RePEc:ovi:oviste:v:xi:y:2011:i:9:p:482-486
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    More about this item

    Keywords

    accounting normalisation; European Directives; International Financial Reporting Standards;

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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