The Convergence of Accounting Standards: a Continuous Concern

Trãistaru Diana Andreea ()
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Trãistaru Diana Andreea: University of Craiova, Faculty of Economics and Business Administration

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 602-605

Abstract: The global economy is passing through a transition period toward a system focused on a grouping of multinational companies that activate on a global level. Multinational companies include a large number of other individual entities which maintain commercial, financial or other type of relations. The market local economy may be influenced by activities that take place at large distancies, as a consequence to the spreading of corporations on large geographical areas, being also necessary to provide comparable financial information from various places of the world.

Keywords: standardization; international accounting convergence; internationalization; International Financial Reporting Standards; multinational companies. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:602-605

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