Romania in the context of EU endorsement of international accounting standards

摘要：

Accounting harmonization is the process of minimizing the differences in financial reporting practices across national boundaries. To achieve compliance of IAS/IFRS-EU directives and to protect their political objectives, the EU concealed a formal mechanism of acceptance (endorsement mechanism). Choice of IFRS by the European Union was an economic and political decision, compulsory for publicly traded companies. From 1st of January 2007 Romania became an EU Member State, as that involves both rights and obligations. Thus, Romania was integrated in the general process of accounting harmonization at the level of the European Union. Our study aimed the stage of the implementation of the EU endorsement mechanism in Romania, as compared to EU in its integrality.

关键词： harmonization accounting European Union endorsement mechanism Romania

作者: Carmen Luiza Costuleanu Carmen Mariana Codreanu Diana Viorica Lupu

作者单位: Faculty of Economics University Petre Andrei from Iasi Iasi, Romania

会议类型: 国际会议

会议名称: 2011 International Conference on Economics, Business and Marketing Management(EBMM 2011)(2011年经济、商业和营销管理国际会议)

会议地点: 上海

会议语种:英文

页码: 308-312

在线出版日期: 2011-03-11（万方平台首次上网日期，不代表论文的发表时间）