COMPARATIVE STUDY REGARDING EVOLUTION OF THE HARMONISATION OF THE ACCOUNTING PROCESS AT NATIONAL, EUROPEAN AND INTERNATIONAL LEVEL

Contemporary evolution of accounting is marked by three phenomenons: normalisation, harmonisation and internationalisation. In present is manifesting more and more the contingencies in the national sphere in accounting in the favour of global alignment in the field, and which has as result creation of the modern system of accounting. The unit market concept has at base phenomenons that are created by multinational companies, economic and cultural internationalisation. This needs truly a regulation almost identical in each stat. A complete harmonisation / convergence cannot be made only if exist the economic environm ent (fiscal regulation, companies’ rights, financing ways, management systems of the companies). Then significant difference met within the political, economic and social systems of Continental Europe countries towards those traditional Anglo -Saxon (Nobes, Poker, 1999) is that they impose reflections over the level of adaptability of international accountancy standards towards the productive reality of European economic entities, and especially to those of our country, as a rethinking over the control them atic that within the entity became not justified any more by the content of economic agent costs, thus being necessary finding their theoretical localization, of models and rules on the same line with own necessities of the entity . A real acknowledge of Romanian economic entities becomes necessary, over the impacts that new standards perform over collecting, elaborating and communicating of information process, and over the sequels that these will have over the systems of measuring the economic performance