标题：Convergenta Vs. Armonizare Contabila- Implicatii In Sectorul Asigurarilor / Accounting Convergence Vs. Accounting Harmonization – Implications In The Insurance Sector
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2006
卷号：1
期号：8
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Recent evolutions concerning globalization process are confronted with a series of intense controversies, particularly in the financial markets area. From this perspective, the insurance sector could not be avoided, due to its financial reporting particularities, which need specific adjustments to international financial reporting standards and European directives. The paper focuses on aspects, such as: -differences of perception between concepts as convergence and harmonization, in matters of financial and accounting reporting standards, emphasizing the opportunities of adopting them at the level of Romanian insurance companies ; -the needs and the coordinates of translating either the IFRS issued by International Accounting Standards Board, or the European directives under the requirements of integration process.
