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：687-690
出版社：University of Oradea
摘要：In the context of the European Union integration, the extended globalization of national economies of business
phenomena together with the development of financial market implies for the accounting profession a set of
priorities regarding an adequate communication, which would be capable to give satisfaction to the demands
made upon and of users of financial and accounting information.. In this aspect the contemporary accounting
profession undergoes a conversion process towards the moulding of the ¡°universal¡± accounting professional,
who will produce and show the accounting image of the firm through the guidance of a normative accounting
referential , which could be applied world-wide and whose final objective would be the supply of quality
financial and accounting information, which would provide a proper function of the markets .
