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 …

implementation of those decisions. Where accounting (management) enters? It is part of the total information, available to management …. It is important to recognize the partial role of accounting. Accounting is only a part of the complex set of information … and organizational structures. The role of accounting is to provide relevant financial information within those structures …

accounting. In Romania, this branch adopted the IAS/IFRS. …). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution …, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial …

The accounting professionals currently have an important role within the enterprise and society. Investors, creditors … accountants for accurate financial accounting and financial statements, for an efficient financial management and for competitive …