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2011•RePEc: Research Papers in EconomicsRequires access

SOME ASPECTS REGARDING REFORM OF ROMANIAN ACCOUNTING SYSTEM

Daniel Botez

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Abstract

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few years when the Romanian accounting system was partial accordingly with international reference (IASB), it apply the European accounting rules, include the requirements to apply IFRSs. It is IFRS necessary in Romania?

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Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few years when the Romanian accounting system was partial accordingly with international reference (IASB), it apply the European accounting rules, include the requirements to apply IFRSs. It is IFRS necessary in Romania?

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Available abstract

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few years when the Romanian accounting system was partial accordingly with international reference (IASB), it apply the European accounting rules, include the requirements to apply IFRSs. It is IFRS necessary in Romania?

Key concepts: Romanian, Accounting, European union, National accounts, Accounting information system, Accounting standard, Process (computing), Business

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