The accounting harmonization in the process of national reform in base of the IAS/IFRS standards

Abstract

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 enterprise’ s 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 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 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.“