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Systemes Comptables Dans Le Contexte De La Mondialisation

Author

Listed:
  • Loredana Oana Hutanu (Toma)

    (Alexandru Ioan Cuza University of Iasi, Romania)

Abstract

La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de la comptabilité dans le contexte actuel est caractérisée par un phénomene d'harmonisation et de normalisation internationale. Cet article veut faire connaitre au public les deux principaux systemes comptables existants et leur besoin d'harmonisation.

Suggested Citation

  • Loredana Oana Hutanu (Toma), 2013. "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(3), pages 388-397, September.
    • Handle: RePEc:jes:wpaper:y:2013:v:5:i:3:p:388-397
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    File URL: http://www.ceswp.uaic.ro/articles/CESWP2013_V3_HUT.pdf
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    More about this item

    Keywords

    mondialisation économique; l'internationalisation de la comptabilité; IFRS; US GAAP; normalisation; harmonisation Romania;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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