Publication: The accounting evolution of post-communist period in Romania
Date
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Volume Title
Publisher
ASEM
Abstract
Description
COSMULESE, Cristina Gabriela, SOCOLIUC, Marian. The accounting evolution of post-communist period in Romania. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 199–203. ISBN 978-9975-127-59-2.
The goal of this paper is to present the way in which the accounting system in Romania evolved in the post-communist period, more exactly after 1989. In this work we aim to pursue the presentation of the most important changes of the accounting and how she reached the present stage on various periods of time starting with 1989. JEL: M41, M49; CZU: 657(091)(498).
The goal of this paper is to present the way in which the accounting system in Romania evolved in the post-communist period, more exactly after 1989. In this work we aim to pursue the presentation of the most important changes of the accounting and how she reached the present stage on various periods of time starting with 1989. JEL: M41, M49; CZU: 657(091)(498).
Keywords
harmonization, post-communist period, Romanian accounting system