Considerations regarding some external influences on the Romanian accountancy reform

Mariana Man, Emilia Mihăilă and Alin Monea
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Mariana Man: University of Petroşani, Romania
Emilia Mihăilă: University of Petroşani, Romania

Annals of the University of Petrosani, Economics, 2003, vol. 3, 141-146

Abstract: The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform change old accounting system with a new one takes over from french. This passage to french accounting system makes in many stages beginning from 1991 until today. In the present the reform has a new values because we try to improve the system using International Accounting Standard

Keywords: accountancy law; accounting; accountancy reform; financial reports; financial statements; external politics (search for similar items in EconPapers)
Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:3:y:2003:p:141-146

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