The Reform of the Romanian Accounting System – between the Need and Reality of the Process

The Reform of the Romanian Accounting System – between the Need and Reality of the Process

The Romanian’s account modernization process began long ago, somewhere around 2000 under the conditions of Romania's pre-accession to the European Union. The present article aims to analyze the approach taken by highlighting the main evolutionary stages from the harmonization and convergence of...

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Bibliographic Details
Main Author: Manea Marinela – Daniela
Format: Article
Language:English
Published: Ovidius University Press 2018-01-01
Series:Ovidius University Annals: Economic Sciences Series
Subjects:
International Financial Reporting Standards
the globalization process
the accounting normalization
the convergence process
the Romanian accounting regulations
Online Access:http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/15-3.pdf

Internet

http://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2019/02/15-3.pdf

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