The Fiscal–Accountancy Correlation During the Globalization age. Features Specific for Romania – As Eeropean Union Country

The member countries of European Union have included in their competence list the elaboration of certain standards regarding the fiscal system. The fiscal-accountancy correlation may get shaped for the following period of time, firstly through regulations. From this point of view, it is well known that for the accountancy field, there already exists and it is functional an international regulated system. The international accountancy standards represent professional norms, compulsory and generally applicative, among all the countries that adopted them. In spite of all that the Fiscality remains, even during the conditions of the globalizations and local process, in the national area.