This paper makes an overview of the literature regarding IFRS application, both globally and in our country, expressing … some personal considerations on key financial and accounting domains, which present the biggest challenges in terms of …

the current diversity of accounting systems and consequences of IFRS adoption might have to obtain understandable …, reliable, relevant and comparable accounting information. This follows if IFRS has positive or negative effects, if represents …. Standardization and harmonization have imposed an uniformity of accounting terms in national and international regulations. In this …

the context of harmonization of national accounting regulations with International Financial Reporting Standards. The main … objectives considered when drafting the article are to identify both tangible Romanian accounting standards and according to the …

measures and actions that led to the adaptation of European accounting directives to make them compatible with IFRS. However …The contemporary evolution of accounting can be characterized by large phenomena like: normalization, harmonization and … convergence. Thus, it is taking into consideration the improvement and the reducing of the disparities between national accounting …

with accounting and financial reporting is imposed today in France, where the term retained by law is the social balance …

European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …

Recording past facts and events, accounting may be erroneously considered useless for Supply chain management. Since we … are aware of the complexity of the subject, we tried to bring SCM in the area of accounting and of the relationships that … usefulness of accounting and its products in insuring the performance of Supply chain management. Our study reveals the support …

Without international harmonization of accounting practices, conflicts and incompatibility financial information from … disclosures about contingent liabilities and off-balance sheet items.A proper accounting require dissemination of information …