COMPARATIVE STUDY REGARDING THE ACCOUNTING SYSTEM IN ROMANIA, FRANCE, GREAT BRITAIN AND USA

Maria Moraru () and Franca Dumitru ()
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Maria Moraru: WEST UNIVERSITY OF TIMIŞOARA
Franca Dumitru: TIBISCUS UNIVERSITY OF TIMISOARA

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 533-541

Abstract: This paper makes a comparative study of accounting methods and treatments regarding the establishment of revenues and evaluation of fixed assets and investment securities reported in four countries: Romania, France, Great Britain and USA.

Keywords: accounting system; financial statement; the General Accounting Plan (GAP); International Accounting Standards (IAS); Accounting Standard Board (ASB) (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii/supplement:y:2012:p:533-541

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