Beyond the internationalaccounting standards towards a global age of accounting

Tatiana Danescu, Ioana Dorin and Anca Udristioiu
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Tatiana Danescu: Universitatea 1 Decembrie 1918 Alba Iulia, România
Ioana Dorin: Universitatea 1 Decembrie 1918 Alba Iulia, România
Anca Udristioiu: Universitatea 1 Decembrie 1918 Alba Iulia, România

Annals - Economy Series, 2011, vol. 3, 46-54

Abstract: Since the birth of the European Union the way people make business has changed. Globalization is no longer a key concept in economic development, but it has become a necessity. Accounting provides useful information to decision makers in companies and large corporations, therefore it has to keep pace with the International Accounting Standards. The European countries members of the EU and other countries are still in the process of implementing these standards.

Keywords: international accounting standards; accounting norms; harmonization (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2011:v:3:p:46-54

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