The institution of accounting normalization at a national level can essentially be as public, private and mixed. On its … nature depend the way of accepting/imposing the accounting norms and also the character of these norms, character which can … be more or less restrictive. The present article is a study regarding the institution of normalization of accounting in …

accounting standards that need to be applied. Specifically, this paper highlights a number of issues concerning: the adoption of … country accounting standards with IFRSs in force at European level and, consequently, the possibility of using by some third …

Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to … which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB … of representatives of accounting information demand. Nowadays, it is now known that international body of accounting …

Framing accounting as a science has been carried out in close connection with the development of knowledge in this … field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is … due to the fact that it features a combination of accounting theory and methods for the development and application of …

This paper focuses on aspects of accounting procedures in general accounting procedures specific to those projects with … and implementation of accounting procedures, we consider that the theme is a nowadays one that can be used by accounting … persons responsible for implementing the accounting procedures in a project but also on the importance of their proper …

International accounting convergence is a highly complex process that began decades ago, emphasized globalization being … reporting. This objective was initially assumed by the International Accounting Standards Committee (IASC), now the … International Accounting Standards Board (IASB).In this respect, at first it is noted the convergence of U.S. standards with the …

In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the … accounting”, the American and European tax systems have made up an ensemble of accounting mechanisms and also of fiscal …