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The Role Of Accounting System Classification In The Optimization Of International Harmonisation Process

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  • Geanina MÃCIUCÃ

    (Stefan cel Mare University of Suceava, Romania)

  • Marian SOCOLIUC

    (Stefan cel Mare University of Suceava, Romania)

Abstract

The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpretation, from language and terminology problems or from the different nature of the principles, procedures, methods and accounting practices nationwide. The degree of awareness of the differences and similarities between national accounting systems serves as a basis for the international accounting classifications, this classification being needed to better understand the difficulties faced by accounting experts related to the harmonisation process.

Suggested Citation

  • Geanina MÃCIUCÃ & Marian SOCOLIUC, 2013. "The Role Of Accounting System Classification In The Optimization Of International Harmonisation Process," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 13(2(18)), pages 202-208, June.
    • Handle: RePEc:scm:usvaep:v:13:y:2013:i:2(18):p:202-208
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