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Premises and Obstacles to International Accounting Convergence

Author

Listed:
  • Dima Florin-Constantin

    (“Constantin Brâncoveanu” University of Piteºti)

Abstract

This article aims to analyse the main aspects of international accounting convergence. Therefore, the issue is the analysis both in terms of factors that favour the international accounting harmonisation and in terms of factors that prevent achieving this desideratum.

Suggested Citation

  • Dima Florin-Constantin, 2012. "Premises and Obstacles to International Accounting Convergence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1064-1068, Decembre.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:2:p:1064-1068
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    More about this item

    Keywords

    normalisation; harmonisation; accounting convergence.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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