摘要：The accounting literature demonstrates that the differences that exist in the sphere of financial
reporting is a state of normality and is the result of a combination of speific factors. The existence of these
differences in the regulation determines the continued development of a process able to decrease the
weaknesses at a particular time, focused towards globalization of the capital markets, increased interest of
the financial accounting information users, in achieving a high degree of comparability and quality of
information provided through financial reports. In recent years there has been a collaboration between
Romania and IFRS, which turns out to be a gradual one and that is developed in parallel with the adaptation
of the acquis communautaire and the process of accounting harmonization of national regulations in relation
to international reference has not ceased to exist from the first initiatives until now.
关键词：international accounting harmonization; accounting information; finanial reporting;
international accounting regulations
