Sistemul contabil national din perspectiva aderarii Romaniei la Uniunea Europeana

Cicilia Ionescu
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Cicilia Ionescu: Universitatea „Spiru Haret” Bucuresti

Theoretical and Applied Economics, 2006, vol. 4(499)(supplement), issue 4(499)(supplement), 501-514

Abstract: At this time Romania is across some ireversible and highly interesting processes for the accounting: the number and power of international companies is increasing; the globalisation of the economies, mostly the financial market; the increasing of the stock capitalisation and the development of new financial products. In this circumstances, the production and the communication of relevant, credible and comparable financial informations which uses a common accounting language are essential to the business environment. The unique solution for the achievement of these requirements is the harmonisation of the Romanian accounting with the common acquis disposals and, in the same time the effective application of IFRS.

Keywords: International Financial Reporting Standard; true and fair view; financial statements; accounting system. (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:agr:journl:v:4(499)(supplement):y:2006:i:4(499)(supplement):p:501-514

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