Armonizarea contabilităţii din România cu directivele europene şi standardele internaţionale de contabilitate - între necesitate şi constrângere
Romanian accounting harmonization with the European directives and international accounting standards-between necessity and constraint

Summary/Abstract: The economic, political and social reality from the last years at an international level brought on the first plan a special group of different countries of the world on spheres or influence zones, so we will have the two different accounting systems, the continental system and the Anglo-Saxon system, each one based on different principles. Because of the differences of the systems, was needed and wanted to be a harmonization between them, so will be a common system, and a same language of accounting.

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