Convergenta contabila in conditiile regionalizarii

Mihail Epuran and Ovidiu Megan
Additional contact information
Mihail Epuran: Universitatea de Vest Timisoara
Ovidiu Megan: Universitatea de Vest Timisoara

Theoretical and Applied Economics, 2006, vol. 4(499)(supplement), issue 4(499)(supplement), 167-174

Abstract: The globalization is a worldwide phenomenon active even in accounting and decision makers area. The extension and multiplication of international economic relationships, within the wares and capital markets are developing in a rapid rhythm, over the national borders, requires the accounting systems to ensure through the financial statements (balance sheet, income statement, cash-flow statement) comparability of the information between states. At the present European Directives seems to be for Romanian accounting an imperative tool to achieve this goal. This paper’s purpose in to study the maters of the international convergence in the accounting area and the modality to realize the framework for a pertinent decision. In order to achieve this purpose, there must be first discovered the obstacles which hinder this process as well as necessary measurements for out running them.

Keywords: financial statements; accounting convergence; European Directives; IAS/IFRS. (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://store.ectap.ro/suplimente/supliment.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:4(499)(supplement):y:2006:i:4(499)(supplement):p:167-174

Access Statistics for this article

Theoretical and Applied Economics is currently edited by Mircea Dinu

More articles in Theoretical and Applied Economics from Asociatia Generala a Economistilor din Romania / Editura Economica Contact information at EDIRC.
Bibliographic data for series maintained by Mircea Dinu ().