INFLUENȚA SOCIETĂȚILOR MULTINAȚIONALE ASUPRA CONTABILITĂȚII ÎN ROMÂNIA

Carmen Nistor and Monica Puiu
Additional contact information
Carmen Nistor: Doctoral School of Economics and Business Administration, University of Alexandru Ioan Cuza, Iaşi, România
Monica Puiu: Doctoral School of Economics and Business Administration, University of Alexandru Ioan Cuza, Iaşi, România

Management Intercultural, 2013, issue 28, 47-53

Abstract: Economic globalizations, development of international markets, have led multinational companies to develop their activities worldwide. In this context, they faced different accounting regulations of various countries. Therefore, based on the need for a common framework of accounting regulations, several bodies have started the process of creating a System of International Accounting Standards (IAS/IFRS). The purpose of this article is to explain how multinational activities (but not only that) have influenced the process of accounting harmonization in Romania and convergence of the national accounting system to International Accounting Framework, by adopting IAS/IFRS.

Keywords: Multinational groups; National accounting regulations; IAS/IFRS (search for similar items in EconPapers)
JEL-codes: M16 M21 M41 M48 (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://seaopenresearch.eu/Journals/articles/MI_28_7.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:cmj:interc:y:2013:i:28:p:47-53

Access Statistics for this article

Management Intercultural is currently edited by Romanian Foundation for Business Intelligence

More articles in Management Intercultural from Romanian Foundation for Business Intelligence, Editorial Department
Bibliographic data for series maintained by Serghie Dan ().