CONTROVERSIAL ASPECTS REGARDING THE ACCOUNTING HARMONIZATION PROCESS IN ROMANIA. HARMONIZATION, CONVERGENCE OR CONFORMITY?

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 t...

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Bibliographic Details
Main Authors: Andreica Horia Tudor, Popa Dorina Nicoleta, Scorte Carmen Mihaela
Format: Article
Language:deu
Published: University of Oradea 2010-12-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2010/n2/143.pdf