THE ROLE OF ACCOUNTING SYSTEM CLASSIFICATION IN THE OPTIMIZATION OF INTERNATIONAL HARMONISATION PROCESS

THE ROLE OF ACCOUNTING SYSTEM CLASSIFICATION IN THE OPTIMIZATION OF INTERNATIONAL HARMONISATION PROCESS

The main objective of international accounting bodies is represented by worldwide accounting harmonisation. However, this process faces difficulties which arise from matters specific to each country, either from the complicated nature of international financial reporting standards, from interpreta...

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Bibliographic Details
Main Author: Marian SOCOLIUC
Format: Article
Language:English
Published: Editura Univeristatii "Stefan cel Mare" din Suceava 2013-12-01
Series:USV Annals of Economics and Public Administration
Subjects:
international accounting
accounting systems
harmonisation
international classification
accounting
Online Access:http://annals.seap.usv.ro/index.php/annals/article/view/618/597

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