The internationalization of financial markets, the development of more pronounced multinational firms are objective factors that lead to a more complex organization in the sphere of accounting and specifically with reference to the financial statements.

The general objective of the paper is to formalize a speech with a theoretical and practical purpose concerning the options of accountancy policies in conditions of regulation, standards, compliance, convergences, harmonisations and professional liberties.

The evolution of Accounting during the transition to a market economy has demonstrated the existence of a special methodology of gathering, processing and providing information related to modern Accounting, based on specific informational system. Accounting may offer a model, as a means of...

This paper presents the result of a research developed several years concerning the accounting system architecture in Romania. Entry into the European Union required the implementation of an efficient accounting system. Were analyzed compatibilities and incompatibilities between the EU...