Bunget, Ovidiu-Constantin (2009): Issues on the contribution of the accountancy profession to enhancing the quality of the environment business in Romania.
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Abstract
To be able to assist in a credible business in our country accounting unit itself had to adapt on the one hand to the new trends of harmonization and standardization of existing on the international front, and on the other hand the new requirements of the environment business in the process of privatization, modernization, development of capital market and a free market economy. The accounts of Romania treated as such concepts European economy increasing capacity free accounts to achieve a representation of reality by using language uniform conferred by International Financial Reporting Standards. Accounting is heavily involved in the processes of regionalization and globalization, through adjustment and transformation of systems of national accounts into a single system, or at least one compatible with the internationally recognized. The current turbulence that occurs on the capital market require rapid decisions based on a transparent accounting information available in real time. If you already have a European accounting profession is expected to have as soon as possible and a real European economy in which business to comply with the rules unanimously recognized.
Item Type: | MPRA Paper |
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Original Title: | Issues on the contribution of the accountancy profession to enhancing the quality of the environment business in Romania |
Language: | English |
Keywords: | auditor, the accounting expert, valuation expert, tax consultant |
Subjects: | M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing |
Item ID: | 12984 |
Depositing User: | Ovidiu-Constantin Bunget |
Date Deposited: | 25 Jan 2009 06:10 |
Last Modified: | 28 Sep 2019 08:25 |
References: | 1. Lazăr, M. - Profesionalism şi etică în profesia contabilă şi de audit, (Professionalism and ethics in the accounting profession and auditing) Revista Audit Financiar (Financial Audit Review), nr. 1/2008 2.Matiş, D. şi colaboratorii - Reglementări şi sisteme contabile în contextual globalizării (Regulations and accounting systems in the context of globalization), Congresul al XVI al profesiei contabile din România, Ed. CECCAR, Bucureşti, 2006 3. Mihăileanu, L. - Impactul legii Sarbanes – Oxley asupra companiilor româneşti, (Impact of law Sarbanes - Oxley on companies in Romania), Revista Audit Financiar nr. 7/2008, 4. Morariu, A - IFRS – Norme contabile globale caracterizate prin calitate (IFRS - Global accounting rules as defined by quality), Revista Audit Financiar, nr. 3/2008 5.*** - Rules of organization and functioning of the Chamber of Financial Auditors of Romania, approved by Government Decision no. 983/2004, published in the Official Gazette, Part I, no. 634 of 13 July 2004 4. *** - „Financial Audit 2006. Standards. Code of Ethics” – IFAC (International Federation of Accountants), Ed. Irecson, Bucharest, 2007 8. *** - Order of the Ministry of Public Finance no. 1752/2005 for approving accounting regulations in accordance with the European Directives 7. *** www.ceccar.ro 8. *** www. cafr.ro 9. *** www.anevar.ro 10.*** www.ccf.ro 11. *** www.liquidation.ro |
URI: | https://mpra.ub.uni-muenchen.de/id/eprint/12984 |