English, Article edition: THE ACCOUNTING HARMONIZATION IN THE PROCESS OF NATIONAL REFORM IN BASE OF THE IAS / IFRS STANDARDS Camelia DOGARIU; Enathe MUREKABIRI URIMUNBESHI; Muvuny BONAVENTURE

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Bookmark: http://trove.nla.gov.au/version/40424
Physical Description
  • article
Language
  • English

Edition details

Title
  • THE ACCOUNTING HARMONIZATION IN THE PROCESS OF NATIONAL REFORM IN BASE OF THE IAS /​ IFRS STANDARDS
Author
  • Camelia DOGARIU
  • Enathe MUREKABIRI URIMUNBESHI
  • Muvuny BONAVENTURE
Physical Description
  • article
Notes
  • The harmonization of the economic -financial report at an international level is, today, in the context of the globalization and integration of the world’s financial markets, an important demand and an urgent desideratum. In fact, it is needed a necessary prerogative for the comparability of the international enterprises’ performances, for the transparency, efficiency and development of the world financial markets. “The harmonization of the accounting rules and the usage, in general, of a common accounting language represents the necessary conditions for homogenous, intelligible, and transparent financial reports, indispensable for the credibility and the comparability in the balance sheet and especially the trust given to this informative document from the part of the investors.“
  • harmonization, globalization, financial markets, accounting language, annual financial situations
  • RePEc:scm:ausvfe:v:8:y:2008:i:1(8):p:124-128
Language
  • English
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