Munich Personal RePEc Archive

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

Antonescu, Ligia and Antonescu, Mihai (2007): The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives. Published in: Analele Universităţii din Craiova, ISSN 1223-365X , Vol. No. 35, (2007): pp. 1139-1151.

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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.

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