engleski

A parallel in the Evolution of the Croatian and Romanian Accounting Harmonization Processes

At the moment, the field of the international accounting becomes more and more interesting for the East-European researchers, due to the fact that many of these countries decided to join the process of international accounting convergence. Therefore, it entails the study of the impact that international regulations have on national legislation. Actually, here lays, the necessity and the importance of knowledge in this field and of the present article. The immediate advantage is the fact that it stimulates the professionals’ curiosity, which consequently determines them to study thoroughly certain aspects related to their specific field of interest. It’ s true that the benefits tend to amplify and diversify once the multinational enterprises will enter these new markets and these countries will get more effectively involved in the international reform process of accountancy. Ergo, in the presentation of the actual knowledge stage it is necessary to bring forward, in an explanatory manner, certain aspects and trends at the international, European and national level.

accounting systems; IFRS; European Directives; accounting harmonization and convergence

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