The Accounting Normalisation in Romania: Past, Present and Future

Georgescu Cristina Elena ()
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Georgescu Cristina Elena: „Ovidius” University of Constanta, Faculty of Economic Sciences

Ovidius University Annals, Economic Sciences Series, 2011, vol. XI, issue 2, 482-486

Abstract: Achievement of the deed of the accounting normalisation at a national level might be provided by the public power, accountant as profession or a mix mechanism. Within the present context trends increase of the international accounting regulation and accounting non regulation at the national level are perceived. In this paper we present some reference points regarding evolution of the accounting system in Romania and influences of the assimilation of European Directives and International Financial Reporting Standards on the Romanian accounting system. In Romania once with IAS/IFRS assumption it was tried improvement of financial reporting, publication process and individual financial statements remittance.

Keywords: accounting normalisation; European Directives; International Financial Reporting Standards (search for similar items in EconPapers)
JEL-codes: M48 (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xi:y:2011:i:9:p:482-486

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