The accounting law and the Globalisation Era

The accounting law and the Globalisation Era

The accounting law appeared as a new procedure together with the globalisation period and the knowledge economy. The accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one. Apart from the norms regarding significance breakeven...

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Main Author: Gheorghe LEPĂDATU
Format: Article
Language:English
Published: Editura Fundatiei Romania de Maine 2010-06-01
Series:Annals of Spiru Haret University Economic Series
Subjects:
accountancy law, globalization, patrimony, costs, IAS/IFRS
Online Access:http://anale.spiruharet.ro/index.php/economics/article/view/470
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spelling doaj-5bcc39c23f1b491cb6157cd88dee11092020-11-24T22:31:31ZengEditura Fundatiei Romania de MaineAnnals of Spiru Haret University Economic Series2393-17952010-06-011022328470The accounting law and the Globalisation EraGheorghe LEPĂDATU0Prof. Ph.D. Faculty of Finance, Banking and Accounting “Dimitrie Cantemir” Christian University, BucharestThe accounting law appeared as a new procedure together with the globalisation period and the knowledge economy. The accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one. Apart from the norms regarding significance breakeven and economic axiom, contractual aspects are also important. The most precise, organized and significant data can be obtained only from accounting. In this way, managers and administrators would like to get information ignoring the real capacity of accounting as much as possible. For this kind of situations, it is the accounting law that puts things into light.http://anale.spiruharet.ro/index.php/economics/article/view/470accountancy law, globalization, patrimony, costs, IAS/IFRS
collection DOAJ
language English
format Article
sources DOAJ
author Gheorghe LEPĂDATU
spellingShingle Gheorghe LEPĂDATU
The accounting law and the Globalisation Era
Annals of Spiru Haret University Economic Series
accountancy law, globalization, patrimony, costs, IAS/IFRS
author_facet Gheorghe LEPĂDATU
author_sort Gheorghe LEPĂDATU
title The accounting law and the Globalisation Era
title_short The accounting law and the Globalisation Era
title_full The accounting law and the Globalisation Era
title_fullStr The accounting law and the Globalisation Era
title_full_unstemmed The accounting law and the Globalisation Era
title_sort accounting law and the globalisation era
publisher Editura Fundatiei Romania de Maine
series Annals of Spiru Haret University Economic Series
issn 2393-1795
publishDate 2010-06-01
description The accounting law appeared as a new procedure together with the globalisation period and the knowledge economy. The accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one. Apart from the norms regarding significance breakeven and economic axiom, contractual aspects are also important. The most precise, organized and significant data can be obtained only from accounting. In this way, managers and administrators would like to get information ignoring the real capacity of accounting as much as possible. For this kind of situations, it is the accounting law that puts things into light.
topic accountancy law, globalization, patrimony, costs, IAS/IFRS
url http://anale.spiruharet.ro/index.php/economics/article/view/470
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