Home Part 1 CONVERGENCE OR DIVERGENCE BETWEEN NATIONAL AND INTERNATIONAL VIEW ON TANGIBLE ASSETS

 

CONVERGENCE OR DIVERGENCE BETWEEN NATIONAL AND INTERNATIONAL VIEW ON TANGIBLE ASSETS


Professor Muresan Mariana PhD
Babes Bolyai University, Faculty of Economics and Business Administration, Cluj Napoca,
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Associate Professor Cristina Silvia Nistor PhD
Babes Bolyai University, Faculty of Economics and Business Administration, Cluj Napoca,
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Lecturer Crina Filip PhD
Babes Bolyai University, Faculty of Economics and Business Administration, Cluj Napoca,
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Abstract
A controversial subject at the present time is the issue of harmonization of accounting both at European level and globally. Although much has been made in bringing the accounting at a uniform level, this request it has not reached yet. A comparative study between the accounting treatment of fixed assets amounted to Romanian national regulations and in accordance with international rules, will bring out the best in show the similarities and differences between the regulations. The rules used for comparison will be OMFP 3055/2009, International Accounting Standard 16 – Tangible and Generally Accepted Accounting Principles 360.
Key words: tangible assets, convergence, divergence, IAS/IFRS, rules, Romania JEL Classification M40

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