CATEVA ASPECTE PRIVIND REFORMA SISTEMULUI CONTABIL DIN ROMANIA
SOME ASPECTS REGARDING REFORM OF ROMANIAN ACCOUNTING SYSTEM
Author(s): Daniel BotezSubject(s): National Economy, Economic policy, Accounting - Business Administration
Published by: Editura University Press Targu Mures
Keywords: Romanian accounting system; IFRS implementation; accounting normalization;
Summary/Abstract: Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few years when the Romanian accounting system was partial accordingly with international reference (IASB), it apply the European accounting rules, include the requirements to apply IFRSs. It is IFRS necessary in Romania?
Journal: Acta Marisiensis. Seria Oeconomica
- Issue Year: 5/2011
- Issue No: 5
- Page Range: 11-22
- Page Count: 12
- Language: English, Romanian