THE NORMALISATION OF THE ROMANIAN ACCOUNTING – RESULT OF THE COMPATIBILITY PROCESS

The process of accounting normalization can be defined as being the process of regulations of the accounting and to issue the norms which organize the accounting practice of a state. Harmonisation represents an institutional process whose target is assurance of the divergence of the norms and national accounting practices and in which it is showed the facilitation of the comparison of the financial situations produced by the enterprises from different countries. In Romania the state plays the main role – being helped by the Ministry of Public Finance to elaborate and use the norms which organize the accounting practice.