THE IMPACT OF ACCOUNTING HARMONIZATION AND NORMALIZATION ON NATIONAL AND INTERNATIONAL LEVEL ON COMUNICATION TYPES AVAILABLE TO THE LEADERSHIP OF AN ORGANIZATION

Ion Cucui

Annales Universitatis Apulensis Series Oeconomica, 2006, vol. 1, issue 8, 8

Abstract: In the context of international accounting harmonization phenomenon the quality of financial reporting - accounting has improved considerably in recent years. The overall development of society, modernization and restructuring of the economy favors the amplification and diversification of the demand for information from the financial sector - accounting. Optimizing the management of limited resources requests from accounting a continued decrease of expenditure all at once by maximizing profits. The European Union is trying to align of European accounting standards with the International Standard for Financial Report (IFRS) and the use of a common language in business through the identification of a point of convergence between the European accounting and American one.

Keywords: International Financial Reporting Standards; accounting harmonization and normalization; management organization. (search for similar items in EconPapers)
JEL-codes: F00 M41 (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:1:y:2006:i:8:p:8

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