EuroEconomica, Vol 20, No 1 (2008)

Implications of standardization and harmonization of accounting for Romania

Mihaela Cristina Onica, Neculina Chebac


Accountancy normalization supposes rules and accountancy standards making, rules which are accomplished in the way of common denominator concerning the way of action and implementation in order to realize a content comparison and accountancy in formations approach. Accountancy normalization process is structured in two main areas: national accountancy normalization and international accountancy normalization. Though international accountancy normalization concept has to be realized a difference between accountancy normalization made by international accountancy body, which do not belong to a certain culture or nation , and regional accountancy normalization from the point of view of culture and its influences which incorporate an conglomerate of such elements.
We tried to put in light the importance of the normalization and harmonization process, what it’s done in and what we have to do for that in Romania.


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