IMPACTUL IAS ŞI IFRS ASUPRA SISTEMULUI CONTABIL ROMÂNESC
IAS AND IFRS IMPACT OVER THE ROMANIAN ACCOUNTING SYSTEM

Summary/Abstract: At this time România is across some irreversible and highly interest processes for the accounting: the number and power of internaţional companies is increasing; the globalization of the economies, mostly the financial market; the increasing of the stock capitalization and the development of new financial products. Under these circumstances, the production and the communication of relevant, credible and comparable financial information which uses a common accounting language are essential to the business environment. The unique solution for the achievement of these requirements is the harmonization of the Romanian accounting with the common acquis disposals and, in the same time, the effective application of IFRS.

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