出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：A directive is a decision of community law which has as purpose to harmonize all national law systems for the European Union member states. The Fourth Directive, adopted in 1978, refers through its articles to the accounting evaluation procedures, to the disclosed financial statements' format and to the requirements for financial information. All these articles offer aspects that cover the issues of companies either not considered as groups of companies, or included in groups of companies, but separately analysed.The Seventh Directive was adopted in 1983 and targets the consolidated accounts issues, that is the prepared, presented and disclosed financial statements which offer information regarding the financial position, financial performance and changes in financial position. The international body for accounting standardization, through its council (IASB) started to concentrate upon the practical issues involved by the European Commission's proposals which stated that beginning with the 1st of January 2005, all companies activating inside EU and quoted on the financial markets, should adopt the IFRS body of procedures. Starting with the 1st of January 2006, the Romanian accounting system is twodimensional: most of economic entities apply accounting regulations in conformity to European directives, while only a limited number of economic agents (50 banking institutions) assimilate and apply the international financial reporting standards. At present we may say that our country is setting its time for adhesion to international accounting procedures by a convergence process.
关键词：EU accounting directives; true and fair view; consolidated accounts; international financial reporting standards; financial position and performance measurement.
