Experiența României în aplicarea standardelor internaționale de raportare financiară și a standardelor internaționale de contabilitate pentru sectorul public

Mihai RISTEA, Iulia JIANU, Ionel JIANU

Abstract


The transition to the international accounting standards represents a complex technical construction that involves significant resources, financial, as well as human, capable to face multiple changes. This article presents the way in which the international accounting standards were implemented in Romania, by reflecting the multiple changes made in the accounting regulation domain, with the purpose of outlining the advantages and disadvantages involved by this implementation. In the last ten years, in Romania, the transformations and the changes in the accounting system followed a direction that aimed, first of all, the harmonization with the European accounting directives and international accounting standards (in the past), the conformity with the European accounting directives (in the present) and probably, the conformity with international accounting standards (in the future).


Cuvinte cheie


international accounting standards; international financial reporting standards; international public sector accounting standards; accounting regulation; accounting harmonization; Romania.

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