期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2007
期号：1
页码：123-128
语种：Romanian
出版社：Academica Brâncuşi
摘要：In the actual global economical background,multinational companies have developed theirs activities throughout the world. Thus,these companies were the first that have faced the different accounting regulations of various countries. A new challenge has arise – the need for common accounting regulations framework. Different specialized bodies that have been created with this purpose issued a System of International Accounting Standards. Within European Union there was a constant concern towards the convergence of the national accounting systems. The harmonization process is a long and difficult task that has to consider the specific regulations and customs within different countries.
