TITLE

THE ROLE OF ACCOUNTING SYSTEM CLASSIFICATION IN THE OPTIMIZATION OF INTERNATIONAL HARMONISATION PROCESS

AUTHOR(S)
MĂCIUCĂ, Geanina; SOCOLIUC, Marian
PUB. DATE
July 2013
SOURCE
USV Annals of Economics & Public Administration;2013, Vol. 13 Issue 2, p200
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpretation, from language and terminology problems or from the different nature of the principles, procedures, methods and accounting practices nationwide. The degree of awareness of the differences and similarities between national accounting systems serves as a basis for the international accounting classifications, this classification being needed to better understand the difficulties faced by accounting experts related to the harmonisation process.
ACCESSION #
94733310

 

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