CONTROVERSIAL ASPECTS REGARDING THE ACCOUNTING HARMONIZATION PROCESS IN ROMANIA. HARMONIZATION, CONVERGENCE OR CONFORMITY?
作者: Andreica Horia TudorPopa Dorina NicoletaScorte Carmen Mihaela
刊名: Annals of the University of Oradea: Economic Science, 2010, Vol.1 (2), pp.899-905
来源数据库: Directory of Open Access Journals
关键词: Accounting harmonizationNormalization and standardizationConvergence
原始语种摘要: The new configuration of the international economic relations which are in a general globalization process determined by the international capital circulation requires the compatibility and comparison of the information provided by the financial statements. The investors and the entrepreneurs wish to understand and to be able to compare the entities financial situation and performances, no matter the juridical and accounting system which are subdued to by their localization. The differences between the important variety of the accounting systems were identified long time ago and since then there have been efforts made in order to conceive a economic financial reporting structure, accessible to the entire accounting world. Therefore, there is the need of normalization, harmonization, and...
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关键词翻译
关键词翻译
  • accounting 会计
  • harmonization 协调
  • papers 证件
  • financial 财政的
  • economic 经济的
  • globalization 全球化
  • compatibility 相容性
  • conformity 整合
  • approach 
  • international 国际的