SOME ASPECTS REGARDING REFORM OF ROMANIAN ACCOUNTING SYSTEM

Daniel Botez ()
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Daniel Botez: Universitatea “Petru Maior” din Tîrgu–Mures Str. Nicolae Iorga, nr.1, Tîrgu – Mures, MURES, 540088, România)

STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2011, vol. 1/2011, 11-22

Abstract: Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few years when the Romanian accounting system was partial accordingly with international reference (IASB), it apply the European accounting rules, include the requirements to apply IFRSs. It is IFRS necessary in Romania?

Keywords: Romanian accounting system; IFRS implementation; accounting normalization (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2011
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