期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：20-24
出版社：University of Oradea
摘要：Romania¡¯s integration into the European Union raised the necessity of adapting Romania¡¯s accounting
settlements to the European Directives and the to the International Financial Reporting Standards, in order to
achieve the standardization of working accounting methods, for the integrated data processing and for
obtaining high quality accounting information.
This is accomplished by the transposition into the national legislation of the IVth and of the VIIth Directive of
the European Economic Communities settled by the Order of the Minister of Public Finances no 1752/2005.
The settlements brought by the two Directives refers to the form and to the contents of annual financial reports,
to consolidated annual financial reports as well as to the rules of drawing up such reports, of the approval,
audit and publication of the reports.
Starting with financial exercise in 2007, the implementation of International Financial Reporting Standards in
Romania is continued, as far as the drawing up of annual financial reports-settled by the Order of the Minister
of Public Finances no 1121/2006 - is regarded.
