CONDITIONING ON ACCOUNTING MODELS, APPLICATION AND OFFER OF ACCOUNTING INFORMATION

Assoc. Prof. Valeriu Brabete Ph. D
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Assoc. Prof. Valeriu Brabete Ph. D: University of Craiova Faculty of Economics and Business Administration Craiova, Romania

Annals of University of Craiova - Economic Sciences Series, 2010, vol. 3, issue 38, pages 10

Abstract: The accounting classification make nothing else than suggest how diverse the regulations and the accounting practices. In spite of the differences existing between the national accounting systems, there are still numerous cultural, social, political and of other nature conditions, that allow us to integrate them, at a global level, of two great accounting orientations, that represent nothing else than two models of requesting accounting information, generically named the accounting model of the continental Europe, on the one hand and on the other hand, the Anglo – Saxon accounting model. As the analysis of the resemblance and the differences between the accounting systems that operate on an international level could not remain at the level of some simple evaluations, successful authors have undergone numerous classifications of the accounting models on the international level.

Keywords: accounting information; accounting systems; classification; factors of influence; European Directives; IAS-IFRS (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2010
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