INTERNATIONAL ACCOUNTING HARMONIZATION AND NORMALIZATION:CASE STUDY-CASE OF ROMANIA

摘要

The securement of an accounting language common to all economic entities regardless of the activity profile, dimension or country in which it develops its activity, became of stringent importance, due to the fact that the European Union's main objective is an accounting report identical for all its countries. The present paper presents Romania's case regarding the alignment of its accounting norms to the international accounting standards.