Sinteze contabile comparate
Compared Financial Statements

Summary/Abstract: This paper deals with the diversity of accounting systems that exist in the world, and places it in the context of the accounting convergence – i.e. a largely debated phenomenon in the area of accounting theory, rules and practice. The authors present the coordinates of the accounting convergence, its existing and potential causes and eff ects, as well as the opinions pro and against this phenomenon, deriving from the economic globalization. The accounting convergence is a process at its beginning, that has registered certain achievements and with a growing ‘international’ nature, if not even global nature. Consequently, this paper presents a comparative situation of the fi nancial statements, which are called accounting syntheses for the purpose of harmonizing the diff erent names of the accounting exponents. This paper chooses analysis criteria, and groups the accounting systems under analysis. This paper stresses the current diff erences between the items under analysis, and at the same time it establishes a close relation between them. Thus, the paper presents the arguments supporting the idea that the harmonization of the accounting systems through convergence is an irreversible process that will develop in time. The study has a theoretical and technical nature. The data were collected by studying the specifi c literature, i.e. the international, European, French, American, and Romanian accounting rules and standards. The paper uses its own grouping, classifi cation, hierarchies and syntheses for the purpose of presenting the current accounting context. Moreover, the paper uses the comparison procedure for the purpose of outlining the diff erences and similarities between the accounting systems concerned

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