Accounting Normalisation Instruments and Sources

Dima Florin-Constantin ()
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Dima Florin-Constantin: “Constantin Brâncoveanu” University of Piteºti

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1185-1188

Abstract: The current economic crisis that troubles the world economy makes the harmonisation of the accounting rules more necessary than ever before. Therefore, in our approach we have attempted to capture the main aspects of accounting normalisation instruments, as well as the main sources of accounting normalisation.

Keywords: normalisation; harmonisation; accounting rule; normalisation instruments; normalisation sources (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1185-1188

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