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Theoretical and Applied Economics
No. 3 / 2006 (498)

International Accounting Convergences Related to EU Admitance

Liliana Feleaga
Niculae Feleaga
Academia de Studii Economice Bucuresti

Abstract. Starting from January 1, 2005, member countries of the European Union began the obligatory or optional application of the international standards IAS/IFRS for consolidated accounts, what means a revolution in financial reporting of the enterprises. In regards to the individual accounts (generally based on the national book-keeping standards) these will converge gradually to referential international book-keeper on short and medium term. At the world level the process which dominates the accounting systems is the convergence between american and international reference system, followed immediatly more or less by the convergence between national accounting systems and the international one. Where Romania and its specialists are situated confronting this process? A reflection subject which finalises this article.

Keywords: accounting system of refference; international accounting convergence; rules and principles; based standards; fair value.

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Comunitati epistemice
Marin Dinu

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ISSN 1841-8678 (ediția print) / ISSN 1844-0029 (ediția online)
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