THE INTERNATIONAL DIFFERENCES: THE BIRTH OF AN ACCOUNTING HARMONIZATION PROCESS? Cover Image

DIFERENŢIERILE INTERNAŢIONALE: PROMOTOARE ALE PROCESULUI DE ARMONIZARE?
THE INTERNATIONAL DIFFERENCES: THE BIRTH OF AN ACCOUNTING HARMONIZATION PROCESS?

Author(s): Rodica Gabriela Blidişel, Crăciun Sabău
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: international accounting; differences in accounting; accounting environment; harmonization

Summary/Abstract: This paper is based on recent academic literature and focuses on international differences in accounting. A hot topic of the last twenty-five years has been international accounting harmonization. This paper sees accounting harmonization as a common movement among accounting regulators, standard setters and educators in different nations towards the same goal. As a result EU companies working in different accounting environments with different emphases on particular issues using different accounting concepts with different traditions have been building new common standards of reporting.

  • Issue Year: XIII/2007
  • Issue No: 13
  • Page Range: 44-50
  • Page Count: 7
  • Language: English
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