文章基本信息

标题：Standardizarea Sistemelor Contabile Contemporane In Conditiile Globalizarii / Standardization Of Contemporary Accounting Systems In Globalization Conditions
本地全文：下载
作者：Prof. Univ. dr. Dorel Mates ; West University Timisoara - lector univ. drd. Mihaela Stet ; West University “Vasile Goldis” Arad– subsidiary Baia Mare ec. Szabo Ioan 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：1
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Demarches regarding the compatibility between the Romanian accounting system and the system at world level are determined by the new configuration of international economic relations, which are in a general globalization process under the impulse of international capital circulation. The reforms realized at international level at the beginning of 3rd millennium determines for accounting new orientations. Taking in account these evolutions and international trends in Romanian accounting besides the globalization are implemented three specific concepts: normalization, harmonization and accounting convergence.rap
关键词：accounting system; globalization; normalization; harmonization and accounting;convergence. Indu