Home Volumul 2 ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE

ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR SI INTERNAłIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE


*Ana-Maria Mărculescu, ** Octavian-Florin Dondera
* SC Euromobille SRL - Sânandrei, Timis, This e-mail address is being protected from spambots. You need JavaScript enabled to view it
** Facultatea de StiinŃe Economice, Universitatea ”Ioan Slavici”, Timisoara,
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Abstract
Harmonization of the Romanian Accounting System With the International
Community Acquis in the Context of Economic Globalization
This paper presents some aspects regarding the harmonization of romanian accounting
system with the european and international standards. Establishing a common point
between the Romanian and international accounting system was determined by the
configuration of new economic relations that are in the process of globalization under the
impact of internationalization of capital markets. The harmonization of the romanian
accounting system with international standards is achieved at two levels: harmonization
founded on european directives and harmonization with international accounting standards.
The process of harmonization with the community and international acquis has been and
always will be a challenge for many players on the Romanian economic and financial scene
gathered in two categories: professional accountants and public power.
Key words: harmonization, accounting globalization, accounting practices, directives,
accounting information, accounting system.

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