REGLEMENTĂRI CONTABILE CONFORME CU CELE DIN UNIUNEA EUROPEANĂ ŞI CU STANDARDELE INTERNAŢIONALE DE CONTABILITATE
Accounting reglementations in accordance with the Europeean Union rules and with international accounting standards

Summary/Abstract: Under the conditions of Romania’s adhering to the European Union and of the amplification of the globalization process, the conformation of the national norms and settlements in accoutancy with the uropean and international ones became a pressing necessity. This paper work tries to present the difference betwen what i tis now, in the practice of the accountancy system and what it shoud be, according to „The Accountancy Development Programme”. The entire legislative activity of the Ministry of Public Finance has the following main objectives: the conformation of the legislation with the European settlements in the field of activity and getting the system to the international standards of accountancy. Thus, the ordinance (disposition) 1752/ 2005 established the fundamental principles and rules of the accountancy, the form and contend of the annual financial situations.

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