Within the framework of the normalization phenomenon, the quality of the accounting information has improved as the companies have stepped up with their competitiveness parameters; compared to the opponents on the local and international markets by means of the accounting information they have...

A premise of the normalization accounting, the globalization is characterized by the interaction of financial, material and human resources at international level. It develops and diversifies the transactions produced by economic entities, which influences the opportunity of processing and...

In a market economy, profitability is a sine qua non for the very existence of businesses [3] and entrepreneurs professionalism correlation result, the material and technical and financial resources invested, the motivation of employees and social dialogue amid scientific and technical progress...

Currently, cross-border business operations are current currency and capital markets know no territorial limits. Standardization and harmonization have imposed an uniformity of accounting terms in national and international regulations. In this context, it makes direct reference to the...

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few...

Given the importance of accounting profession and the key role of its European body, the European Commission invited the FEE to play a key role in mobilizing European accounting professionals for providing European business advisers on the changes of the single currency. One objective is to...

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few...

Day by day, the current crisis has been showing its devastating effects on the global economy. It is very urgent to change the vision of the accounting profession in order to counteract these effects. Nevertheless, it is also imperative to build new strategies in concordance with the actual...

The accounting standardization process is in progress at international regional level, more and more countries have reached the same conclusion of enforcing high quality accounting standards like IAS/IFRS. At international level, on one hand it is thought to implement IASB's international...