ACCOUNTING CONVERGENCE ON ECONOMIC CRISIS

Holban Oncioiu Ionica ()
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Holban Oncioiu Ionica: Academy of Economies Studies from Bucharest, Economic Sciences

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 875-877

Abstract: If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what it's done in and what we have to do for that in Romania.

Keywords: accounting; globalization; convergence (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:875-877

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