STUDY CONCERNING THE DIFFERENCES BETWEEN THE FOURTH DIRECTIVE AND ACCOUNTING STANDARDS FROM ROMANIA

Botez Daniel () and Ionela Pravat ()
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Botez Daniel: Universitatea din Bacau, Facultatea de Stiinte Economice

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 791-795

Abstract: The normative reference for accounting is, in Europe, the 4th Directive on the annual accounts of certain type of companies (78/660/EEC), issued in 1978 and revised in 2003 and 2006 (2006/46/EC). For Romania, integration to the European Union implies the

Keywords: 4th Directive (78/660/EEC); Romanian accounting standards; harmonization; European Union (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:791-795

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