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Factorii generatori de diferenţe în raportarea financiară la nivel international

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cris.sourceIdoai:irek.ase.md:123456789.1/215
dc.creatorTabără, Neculai
dc.creatorRusu, Alina
dc.date2021-11-03T13:32:44Z
dc.date2021-11-03T13:32:44Z
dc.date2012-04
dc.date.accessioned2023-11-13T20:55:22Z
dc.date.available2023-11-13T20:55:22Z
dc.descriptionTABĂRĂ, Neculai, RUSU, Alina. Factorii generatori de diferenţe în raportarea financiară la nivel international. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 63-68. ISBN 978-9975-75-619-8.
dc.descriptionThe accounting system of each country is affected by different influential factors. As there is a very small possibility that influential factors of two countries will be equal, they can also be considered as generators of national specificities. The level of differences of each influential factor 64 between countries implicates the intensity of accounting differences at the international level. Our paper aims to identify and describe the main factors generating differences in the accounting systems of the countries worldwide. As technical research, we use the procedure of reviewing the literature. Our conclusion is that the existence of a significant number of accounting referential in the world is an obstacle to efficiency of the internationalization of economic and financial relations. CZU: 657.3:657.6 (100).
dc.formatapplication/pdf
dc.identifier978-9975-75-619-8
dc.identifierhttp://irek.ase.md:80/xmlui/handle/123456789.1/215
dc.identifier.urihttps://cris.ase.md/handle/123456789/5011
dc.languageother
dc.publisherASEM
dc.subjectaudit internaţional
dc.subjectcontabilitate internaţională
dc.subjectraport financiar
dc.titleFactorii generatori de diferenţe în raportarea financiară la nivel international
dc.typeArticle
dspace.entity.typePublication
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