ONICA, Cristina Mihaela; CHEBAC, Neculina; MIHALCEA, Lucean - In: Economics and Applied Informatics (2010) 1, pp. 277-282
Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France …, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and … achieved by developing the accountancy profession. In terms of accounting regulatory level, we can say, without fail, that now …