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Some Aspects Regarding Reform Of Romanian Accounting System

Author

Listed:
  • Daniel BOTEZ

    (Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România))

Abstract

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few years when the Romanian accounting system was partial accordingly with international reference (IASB), it apply the European accounting rules, include the requirements to apply IFRSs. It is IFRS necessary in Romania?

Suggested Citation

  • Daniel BOTEZ, 2011. "Some Aspects Regarding Reform Of Romanian Accounting System," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 11-22, December.
    • Handle: RePEc:pmu:oecono:v:1/2011:y:2011:p:11-22
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    File URL: http://www.upm.ro/facultati_departamente/ea/RePEc/oeconomica/2011/oeconomica1101_02.pdf
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    More about this item

    Keywords

    Romanian accounting system; IFRS implementation; accounting normalization;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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