The Romanian accountancy on the verge of Romania´s adherence to the European Union

Lucian, Cernusca

http://hdl.handle.net/10284/662

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Authors

Lucian, Cernusca

Abstract(s)

Romania knocks on the gates to joining the European Union. This fact can’t by-pass the national accounting system. The way for developing the Romanian accounting system is that of the implementation of the European Directives and the international standards (IAS–IFRS) in the Romanian accounting policy. The professionals try to fi nd a common language that will insure the financial situations’ comparability in time and that will respond to the problems of the globalization of the economies and financial markets. The reasons for starting the accounting harmonizing program are linked to the necessity of inveiglement of foreign investor and the adherence to the European Union.