出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The globalization is a worldwide phenomenon active even in accounting and decision makers area. The extension and multiplication of international economic relationships, within the wares and capital markets are developing in a rapid rhythm, over the national borders, requires the accounting systems to ensure through the financial statements (balance sheet, income statement, cash-flow statement) comparability of the information between states. At the present European Directives seems to be for Romanian accounting an imperative tool to achieve this goal. This paper’s purpose in to study the maters of the international convergence in the accounting area and the modality to realize the framework for a pertinent decision. In order to achieve this purpose, there must be first discovered the obstacles which hinder this process as well as necessary measurements for out running them.
关键词：financial statements; accounting convergence; European Directives; IAS/IFRS.
