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：2005
卷号：XIV
页码：332-336
出版社：University of Oradea
摘要：This paper is about the international accounting harmonisation and the influence of this
process in the national accounting regulation. Each region, country or culture is confrunted in our
days with the specific nature of this matter. Romania has choosen to continue the accounting reforme
started in 1991, in the present is working on the compatibility between the national standars and the
IFRS.
