ARMONIZAREA SISTEMULUI CONTABIL ROMÂNESC CU ACQUIS-UL COMUNITAR ŞI INTERNAŢIONAL ÎN CONTEXTUL GLOBALIZĂRII ECONOMICE
HARMONIZATION OF THE ROMANIAN ACCOUNTING SYSTEM WITH THE INTERNATIONAL COMMUNITY ACQUIS IN THE CONTEXT OF ECONOMIC GLOBALIZATION

Summary/Abstract: This paper presents some aspects regarding the harmonization of romanian accounting system with the european and international standards. Establishing a common point between the Romanian and international accounting system was determined by the configuration of new economic relations that are in the process of globalization under the impact of internationalization of capital markets. The harmonization of the romanian accounting system with international standards is achieved at two levels: harmonization founded on european directives and harmonization with international accounting standards. The process of harmonization with the community and international acquis has been and always will be a challenge for many players on the Romanian economic and financial scene gathered in two categories: professional accountants and public power.

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