文章基本信息

标题：THE ROLE OF ACCOUNTING SYSTEM CLASSIFICATION IN THE OPTIMIZATION OF INTERNATIONAL HARMONISATION PROCESS
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作者：Maciuca, Geanina ; Socoliuc, Marian
期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2013
卷号：13
期号：2(18)
页码：200-206
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpretation, from language and terminology problems or from the different nature of the principles, procedures, methods and accounting practices nationwide. The degree of awareness of the differences and similarities between national accounting systems serves as a basis for the international accounting classifications, this classification being needed to better understand the difficulties faced by accounting experts related to the harmonisation process.↓The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpretation, from language and terminology problems or from the different nature of the principles, procedures, methods and accounting practices nationwide. The degree of awareness of the differences and similarities between national accounting systems serves as a basis for the international accounting classifications, this classification being needed to better understand the difficulties faced by accounting experts related to the harmonisation process.