The Reform of the Romanian Accounting System – between the Need and Reality of the Process

The Romanian’s account modernization process began long ago, somewhere around 2000 under the conditions of Romania's pre-accession to the European Union. The present article aims to analyze the approach taken by highlighting the main evolutionary stages from the harmonization and convergence of...

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Bibliographic Details
Published in"Ovidius" University Annals. Economic Sciences Series (Online) Vol. XVIII; no. 2; pp. 638 - 642
Main Author Manea Marinela – Daniela
Format Journal Article
LanguageEnglish
Published Ovidius University Press 01.01.2018
Subjects
International Financial Reporting Standards
the accounting normalization
the convergence process
the globalization process
the Romanian accounting regulations
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Summary:The Romanian’s account modernization process began long ago, somewhere around 2000 under the conditions of Romania's pre-accession to the European Union. The present article aims to analyze the approach taken by highlighting the main evolutionary stages from the harmonization and convergence of Romanian accounting to its normalization and standardization.
ISSN:2393-3127
2393-3127