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The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives

Author

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  • Antonescu, Ligia
  • Antonescu, Mihai

Abstract

Romania’s integration into the European Union raised the necessity of adapting Romania’s accounting settlements to the European Directives and the to the International Financial Reporting Standards, in order to achieve the standardization of working accounting methods. This is accomplished by the transposition into the national legislation of the IVth and of the VIIth Directive of the European Economic Communities settled by the Order of the Minister of Public Finances no 1752/2005 and the continuation of the gradual implementation of International Financial Reporting Standards, settled by the Order of the Minister of Public Finances no 1121/2006.

Suggested Citation

  • Antonescu, Ligia & Antonescu, Mihai, 2007. "The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives," MPRA Paper 10993, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:10993
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    More about this item

    Keywords

    accounting information; International Financial Reporting Standards; annual simplified financial reports; annual consolidated financial reports;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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