THE ROLE OF ACCOUNTING SYSTEM CLASSIFICATION IN THE OPTIMIZATION OF INTERNATIONAL HARMONISATION PROCESS

Geanina Mãciucã () and Marian Socoliuc ()
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Geanina Mãciucã: Stefan cel Mare University of Suceava, Romania
Marian Socoliuc: Stefan cel Mare University of Suceava, Romania

The USV Annals of Economics and Public Administration, 2013, vol. 13, issue 2(18), 202-208

Abstract: The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpretation, from language and terminology problems or from the different nature of the principles, procedures, methods and accounting practices nationwide. The degree of awareness of the differences and similarities between national accounting systems serves as a basis for the international accounting classifications, this classification being needed to better understand the difficulties faced by accounting experts related to the harmonisation process.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:13:y:2013:i:2(18):p:202-208

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