THE IMPACT OF THE ACCOUNTING NORMALIZATION AND HARMONIZATION ON THE PRESENTATION OF THE ACCOUNTING- FINANCIAL INFORMATION

Mioara Turcas

Annales Universitatis Apulensis Series Oeconomica, 2007, vol. 1, issue 9, 55

Abstract: In order to face some irreversible and of general concern accounting processes such as: the ground of the stock exchange capitalization, the development of the stock markets, the globalization of economies and the foundation of multi-national corporations the normalization by harmonization or by international convergence and the applications of IFRS is required.

Keywords: accounting normalization; harmonization; international convergence; IFRS. (search for similar items in EconPapers)
JEL-codes: D83 F00 M41 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2007:i:9:p:55

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