METODOLOGIA INTERNAŢIONALA ÎN MATERIE DE CONSOLIDARE A INFORMAŢIEI FINANCIAR-CONTABILE ÎN PREZENT

Abstract

Starting from January 1, 2005, member countries of the European Union began theobligatory or optional application of the international standards IAS/IFRS for consolidated accounts, whatmeans a revolution in financial reporting of the enterprises. In regards to the individual accounts (generalybased on the national book-keeping standards) these will converge gadually to referential international bookkeeperon short and medium term. At the world level the proces which dominates the accounting systems is theconvergence between american and international reference system, followed immediatly more or less by theconvergence between national accounting systems and the international one. Where Romania and its specialistsare situated confronting this proces? A reflection subject which finalises this article