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Premises and Obstacles to International Accounting Convergence

Florin-Constantin, Dima - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1064-1068

This article aims to analyse the main aspects of international accounting convergence. Therefore, the issue is the analysis both in terms of factors that favour the international accounting harmonisation and in terms of factors that prevent achieving this desideratum.

Persistent link: https://www.econbiz.de/10010679414

Accounting Normalisation Instruments and Sources

Florin-Constantin, Dima - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1185-1188

necessary than ever before. Therefore, in our approach we have attempted to capture the main aspects of accounting normalisation … instruments, as well as the main sources of accounting normalisation. …

Persistent link: https://www.econbiz.de/10010679587