ARMONIZARE, CONVERGENŢĂ ŞI CONFORMITATE CONTABILĂ INTERNAŢIONALĂ
International Accounting Harmonization, Convergence and Compliance

Summary/Abstract: In this study we addressed the issues of the harmonization, convergence and conformity of the international accounting and we drew the following conclusions: 1. The global economy justifies the need for some global accounting standards that are applicable by both FASB, IASB and the national standardization bodies; the convergence effort should include not only the elaboration of some common standards but also the elaboration of some common interpretations so as for similar solutions to be given to similar particular cases. 2. The convergence between IASB and FASB continued in 2009 and 2011 is set as the year of the completion of the process. Moreover, 2013 is proposed to be the year when the IFRS will be applied in the American companies as well. 3. We believe that since the European Commission decided not to abandon the classical instruments of Euro-harmonization ( European Accounting Directives), this institution has taken full responsibility for the permanent modernization of the European Accounting Directives, that is for the elimination of the inconsistencies with IAS or IFRS and for the removal of the obstacles that may block the convergence on a European level.

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