Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration

Entry into the European Union required the implementation of an efficient accounting system. Were analyzed compatibilities and incompatibilities between the EU accounting directives and international accounting standards. In the Romanian economy, large companies able to enter the accounting focus of globalization, have had to adopt an international comprehensible accounting language. In this respect, they call for an accounting based on expert power of the international accounting rules.