Man, Mariana; Mihăilă, Emilia; Monea, Alin - In: Annals of the University of Petrosani, Economics 3 (2003), pp. 141-146
The paper presents main aspects about external influences in Romanian accounting reform. Romanian accounting reform change old accounting system with a new one takes over from french. This passage to french accounting system makes in many stages beginning from 1991 until today. In the present...