THE ACCOUNTING HARMONIZATION IN THE PROCESS OF NATIONAL REFORM IN BASE OF THE IAS / IFRS STANDARDS

Camelia Dogariu, Enathe MUREKABIRI Urimunbeshi () and Muvuny Bonaventure ()
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Camelia Dogariu: West University of Timisoara, Faculty of Economic Studies , Timisoara, Romania
Enathe MUREKABIRI Urimunbeshi: Faculta di Economia e Comerc io Della Universita di Parma, Italia
Muvuny Bonaventure: Faculty of Economy, University of Kigaly, Rwanda

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2008, vol. 8, issue 1(8), 124-128

Abstract: The harmonization of the economic -financial report at an international level is, today, in the context of the globalization and integration of the world’s financial markets, an important demand and an urgent desideratum. In fact, it is needed a necessary prerogative for the comparability of the international enterprises’ performances, for the transparency, efficiency and development of the world financial markets. “The harmonization of the accounting rules and the usage, in general, of a common accounting language represents the necessary conditions for homogenous, intelligible, and transparent financial reports, indispensable for the credibility and the comparability in the balance sheet and especially the trust given to this informative document from the part of the investors.“

Keywords: harmonization; globalization; financial markets; accounting language; annual financial situations (search for similar items in EconPapers)
Date: 2008
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