摘要：The last decades show, as a particularity, an acceleration of the internationalizations of capital and trade markets, which has emboldened globalization and, especially, the technological progress of information and communication, which has allowed economic actors to fully profit from the possibilities opened by the free markets. International accounting harmonization is opposed to the deepening of the differences between countries, offering a common denominator of understanding. Finalizing the accounting convergence process on a world scale envisions the application of an international form of accounting, of norms, principles and concepts which are unique and unitary for all participating countries, in order to thus talk of a global accounting model. Romania has made major efforts and managed to make a considerable normative progress by passing international accounting standards and harmonizing accounting, especially with regards to European directives.
关键词：accounting harmonization; accounting convergence; European directives; accounting models; current assets; current liabilities; accounting internationalization
