STUDIA UNIVERSITATIS PETRU MAIOR, SERIES OECONOMICA, FASCICULUS 1, anul V, 2011, ISSN 1843-1127

CATEVA ASPECTE PRIVIND REFORMA SISTEMULUI CONTABIL DIN ROMANIA

SOME ASPECTS REGARDING REFORM OF ROMANIAN ACCOUNTING SYSTEM

Daniel BOTEZ
Vasile Alecsandri University, Bacu Spiru Haret, 8, 600114, Bacu, BACU county, ROMANIA daniel63331@yahoo.com

Abstract: Perioada de reform a sistemului contabil

romnesc, nceput n 1990 a produs schimbri de esen. Cadrul creat de conjuncturile internaionale solicit uniformizarea standardelor i practicilor contabile. n acelai timp, procesul organizrii Uniunii Europene continu. Dup civa ani n care sistemul contabil din Romnia a fost parial i direct pus de acord cu referenialul internaional (IASB), astzi aplicm regulile contabile europene. Sunt necesare standardele IFRS n Romnia?

Abstract: Reform period started in 1990, the

Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few years when the Romanian accounting system was partial accordingly with international reference (IASB), it apply the European accounting rules, include the requirements to apply IFRSs. It is IFRS necessary in Romania?

Cuvinte cheie: Sistemul contabil din Romnia,

implementarea IFRS, normalizare contabil

Keywords: Romanian accounting system, implementation, accounting normalization

IFRS

Clasificare JEL: M41, M48

JEL Classification: M41, M48

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1 INTRODUCERE

INTRODUCTION

Sistemul contabil romnesc nu este un sistem Romanian accounting system is not an original. original. Mersul istoriei a fcut ca Romnia s fac Walking made history for Romania to join the parte din grupul rilor din estul Europei, care, n group of countries in Eastern Europe, which, acord cu un sistem politic egalitar-autoritar, asociat according to an egalitarian-authoritarian political comunismului, a practicat un sistem economic pe system associated with communism, he used an care l-am numit economie planificat. n aceast economic perioad sistemul contabil a fost un instrument economy". utilizat pentru realizarea economiei de tip During this period, the accounting system was a strong control-oriented performance verification centralizat i a unui control puternic, orientat spre tool used to create a centralized economy and a verificarea ndeplinirii planului. Se pierdeau, astfel, cteva decenii de eforturi plan. Is lost, so many decades of dedicated efforts susinute, ale unor specialiti care, prin asociaiile of specialists who, through professional profesionale nfiinate nc nainte de nceputul associations established even before the beginning secolului al XX-lea i prin organismul profesional of the twentieth century and by the professional creat n 1921 prin lege, au ncercat, n condiii body created in 1921 by law, tried in adverse vitrege, s conecteze sistemul contabil romnesc la conditions, to link the accounting system Romanian stadiul dezvoltrii sistemelor contabile n Europa i state to the development of accounting systems in n lume. Momentul de deschidere aprut la sfritul anului Europe and worldwide. The blossom appeared in late 1989 created the first system that we called "planned

1989 a creat o prim provocare pentru mediul challenge for the economic environment in general economic n general i pentru sistemul contabil n and accounting system in particular. particular. Ieit dintr-un con de umbr economia Came out of a "shadowed" the Romanian economy romneasc a avut nevoie de un model. Unele needed a model. Certain rules occurred when they reglementri aprute atunci au dorit s nnoad firul wanted to tie the thread broke in 1945, but eyes rupt n anul 1945, ns privirile s-au ndreptat, turned logically to the country of which Romania is logic, spre ara de care Romnia se simea cel mai felt most attached to the culturally: France, country mult ataat din punct de vedere cultural: Frana, representative inclusive for the Romanian exile. ar reprezentativ i pentru exilul romnesc.

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Momentele semnificative ale reformei sistemului Significant contabil romnesc

moments

of

the

Romanian

accounting system

n perioada nceput cu anul 1990, mediul contabil Reform period started in 1990, the Romanian romnesc a cunoscut schimbri profunde. Prima accounting environment has undergone profound parte a reformei sistemului contabil a fost dominat changes. The first part of the accounting reform has de referinele la Directiva a 4-a i a practicilor been dominated by references to the 4th Directive franceze. Ministerul Finanelor din Romnia, n and French practices. Ministry of Finance of calitate de normalizator al contabilitii, a fost Romania, as a standardized accounting was advised consiliat de ctre specialiti francezi, membri ai by French experts, members of the Order of Ordinului Experilor Contabili. Certified Accountants. Astfel, n decembrie 1991 a aprut Legea Thus, in December 1991 came the Accounting contabilitii, urmat n 1993 de o hotrre de Law, followed in 1993 by a government decision to guvern care aproba regulamentul de aplicare a approve its implementation regulation. Romanian acesteia, ncepnd cu anul 1994. Contabilul romn accounting has faced saw a new accounting s-a vzut pus n faa unui vocabular contabil nou i vocabulary and some new practices. Concepts that a unor practici noi. Concepte ca care astzi sunt are uzuale precum imobilizri common today such as "tangible" or corporale sau "provisions" were viewed with caution, the latest

provizioane, erau privite cu precauie, ultimele being today, accounting for some, hard to tackle. fiind i astzi, pentru unii contabili, greu de These changes have created the first 90 years of the abordat. De asemenea, Legea contabilitii fcea sustained activity of accountants in the reform. We referire la o categorie profesional necunoscut add to these steps and re-establishment by pn atunci, contabilii autorizai. government authority in 1994, the professional Aceste schimbri au creat n primii ani ai body. Thus, through the efforts of the ministry and deceniului 90 o activitate susinut a contabililor n the professional body has begun a campaign to sensul reformei. Adugm la aceti pai i regain their professional status, such as accounting renfiinarea, prin autoritate guvernamental, n and accountants. Actions were organized to prepare 1994, a corpului profesional. Astfel, prin eforturile accountants for assimilation a new accounting ministerului de resort i ale organismului practices, training courses for prospective profesional a nceput o campanie de rectigare a candidates to obtain quality chartered accountant statutului profesional, att al contabilitii ct i al and certified accountant new quality, exams started contabililor. Au fost organizate aciuni de pregtire from October-November 1995. During this period, a contabililor n vederea asimilrii noilor practici however, the accounting systems of Western

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contabile, cursuri pentru pregtirea viitorilor countries know their own transformations. candidai la obinerea calitii de expert contabil i The background created by international a noii calitii de contabil autorizat, examene circumstances, such as globalization of economies, iniiate ncepnd cu perioada octombrie-noiembrie the need for uniform accounting standards and 1995. practices, through the process of harmonization n aceast perioad, ns, sistemele contabile ale became a concern more closely. On the other hand, rilor din zona occidental cunoteau propriile lor the process of organizing the European Union transformri. Pe fundalul creat de conjuncturi continues. Above all, he felt the need to appeal internaionale, precum globalizarea i more specifically to international accounting financiarizarea economiilor, nevoia de standarde i referential. practici contabile unitare, prin procesul de Towards the end of 1996, reform of the Romanian armonizare, devenea o preocupare mai atent. Pe accounting system has undergone a fundamental de alt parte, procesul de nchegare a Uniunii change: the place was taken by French advisers Europene continua. Peste toate, se simea from the British government assistance through necesitatea apelului tot mai concret la referenialul ICAS (Institute of Chartered Accountants of contabil internaional. Scotland), under the Know How Fund. Assistance the Anglo-Saxon origin, produced two

Spre sfrsitul anului 1996, reforma sistemului of contabil romnesc a cunoscut o

schimbare significant changes in the system sat before:

esenial: locul consilierii franceze a fost luat de First, the appearance in 1999, with effect from asistena din partea guvernului britanic, prin ICAS 2000, the accounting regulations harmonized with (Institut of Chartered Accountants of Scotland), n the 4th and the International Accounting Standards. cadrul programului Know How Fund. Asistena de These regulations have been applied to a business sorginte anglo-saxon, a produs dou schimbri category called "large" and listed in this category semnificative ale sistemului aezat pn atunci : based on the three criteria set by the Directive to n primul rnd, apariia n 1999, cu aplicabilitate 4th. In principle, this was about the European din anul 2000, a Reglementrilor contabile contribution to advancing the accounting rules well armonizate cu Directiva a 4-a i cu Standardele before the directive, set containing the referential Internaionale de Contabilitate. Aceste reglementri international accounting treatments. Moreover, part au fost aplicate unei categorii de ntreprinderi of the accounting regulations in the form of denumite mari i ncadrate n aceast categorie annexes, was The preparation and presentation of pe baza celor trei criterii stabilite de Directiva a-4- financial statements of the IASC and the a. n principiu, cam asta era contribuia european, International Accounting Standards, who sat at the pentru c reglementrile contabile avansau cu mult same treatment provided by regulations. They were

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naintea directivei, coninnd tratamente contabile an unprecedented challenge for professionals who prevzute n referenialul internaional. Mai mult have had the opportunity to apply accounting dect att, parte integrant din reglementrile treatments under ISA standards to validate contabile, sub form de anexe, erau Cadrul de financial statements prepared in accordance with ntocmire i prezentare a situaiilor financiare al them, opened their professional horizons and have IASC i Standardele acelea care Internaionale stteau la de received baza challenges. Secondly, a necessary reform, but questionable for many emotions without further Contabilitate,

tratamentelor prevzute de reglementri. Acestea

au constituit o provocare fr precedent pentru some, system of organization for the accountancy profesioniti, aceia care au avut ocazia s aplice profession: the emergence of financial auditing tratamentele contabile prevzute de standardele profession. Necessary for the participation of ISA sau s valideze situaii financiare ntocmite n Romanian economy segment occupied by conformitate cu acestea, i-au deschis orizontul transnational companies and meet the public profesional i au primit fr multe emoii interest requires compliance on reporting and provocrile ulterioare. financial communication. On the other hand, had n al doilea rnd, o reform necesar, dar considered putting in Romania, the subsidiary discutabil pentru unii, a sistemului de organizare a companies at the time called "The Big Five." profesiei contabile : apariia profesiei de auditor Questionable for assistance Anglo-Saxon origin of financiar. Necesar pentru c participarea the continental doctrine suggested maintaining the economiei romneti la segmentul ocupat de profession, or display it by two professional bodies, companiile transnaionale impunea respectarea i one of the auditors and other auditors. satisfacerea interesului public cu privire la These measures were continued with a significant raportarea i comunicarea financiar. Pe de alt reformulation of the Accounting Law in 2001, parte, trebuia luat n calcul aezarea n Romnia, when they were introduced in the conceptual prin filiale, a companiilor numite la acea vreme framework of international concepts, such as at fair The Big Five. Discutabil pentru c asistena de value. Moreover, in addition to accounting rules sorginte anglo-saxon a sugerat meninerea mentioned were published in 2002, with effect

doctrinei continentale n organizarea profesiei, from 2003, accounting rules for small and mediumadic afiarea acesteia prin dou organisme sized companies, which included international profesionale, unul al experilor contabili i altul al accounting referential concepts and vocabulary. auditorilor. Romanian accounting had in a short period of time, Aceste msuri au fost continuate cu o reformulare great strides towards globally accepted accounting semnificativ a Legii contabilitii, n 2001, atunci values.

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cnd au fost introduse concepte ale cadrului

At that time (2000), a noted professor of

conceptual internaional, precum cel de valoare accounting in Romania has published a summary in just (fair value). Mai mult, n completarea the conclusion of a book entitled: Ten theses on the reglementrilor contabile amintite, au fost publicate compatibilities and incompatibilities of Romanian n anul 2002, cu aplicabilitate ncepnd cu anul accounting with international accounting 2003, reglementri contabile pentru companiile standards.[1] Taking decisive this presentation, we mici i mijlocii, care conineau conceptele i will briefly refer to each sentence, making vocabularul referenialului contabil internaional. additions to, based on ten years later analysis. Contabilitatea romneasc fcuse, ntr-o perioad 1) Influence policy makers, between hope and scurt de timp, pai uriai spre valorile contabile cautious recunoscute la nivel global. Acceptance into the European Union was then little n acea perioad (2000), un cunoscut profesor de more than a hope. contabilitate din Romnia a publicat n ncheierea la compatibilitile [1]. i The influence of political factor was decisive, as it unei cri o sintez intitulat : Zece teze referitoare turns, causing the entry of Romania into the Union incompatibilitile since 2007, which involved placing the Romanian determinant contabilitii romneti cu normele contabile accounting in total harmony with EU directives. internaionale Considernd 2) The problem of globalization and dissipation aceast prezentare, ne vom referi pe scurt la fiecare myth of cultural influences in accounting tez, fcnd completrile necesare, pe baza analizei Would have thought that only multinational efectuate zece ani mai trziu. circumspecie companies will be required to connect to standards, others, 1)Influena factorilor politici, ntre speran i international

accounting

especially small and medium enterprises, will

Acceptarea Romniei n Uniunea European era retain and continue the national book culture . atunci ceva mai mult dect o speran. Influena This myth was shattered pretty quickly. factorului politic a fost decisiv, dup cum s -a International accounting standardization body, the vzut, determinnd intrarea Romniei n Uniune IASB has developed and later published guides on ncepnd cu anul 2007, ceea ce a presupus aezarea the application of IAS / IFRS to small and medium contabilitii romneti n armonie total cu enterprises. In the same vein, dealing in particular directivele europene. 2)Problema globalizrii i IFAC financial audit of these enterprises. As we financiarizrii saw above, nor Romania has stayed away from

economiilor sau spulberarea mitului influenelor these trends. culturale n contabilitate 3) Streamline problem of obsolescence of property S-ar fi putut crede c doar ntreprinderile and false concept of wealth as subject and

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multinaionale se vor conecta obligatoriu la accounting standardele contabile internaionale, celelalte, mai Traditionally the direct effect of the legal system cu seam cele mici i mijlocii, vor pstra i written Romanian accounting was based on the continua cultura contabil naional. Acest mit a concept of heritage. The challenges call for the fost spulberat destul de repede. Organismul international accounting referential change this internaional de normalizare contabil, IASB, a traditional approach, for example by introducing elaborat i publicat ulterior ghiduri profesionale over form principle. privind aplicarea standardelor IAS/IFRS de ctre 4) Living accounting conceptual framework with ntreprinderile mici i mijlocii. n acelai ton, IFAC general accounting plan No plan to abandon the se ocup n mod particular de auditul financiar la general accounting, accounts had to import aceste ntreprinderi. Dup cum am vzut mai sus, Romanian architecture conceptual framework of nici Romnia nu a stat departe de aceste tendine. 3)Fluidizarea proprietii i falsa problem a studiu al contabilitii IASB. 5) The problem of accounting-tax ratio normally

caducitii conceptului de patrimoniu ca obiect de accounting standards should not include tax rules. Unfortunately, the early years of reform of the accounting system has been n mod tradiional i ca efect direct al sistemului de Romanian

drept scris, contabilitatea romneasc s-a bazat pe accompanied by the prevalence of interest tax. conceptul de patrimoniu. Provocrile apelului la The introduction of IAS since 2000 for large referenialul contabil internaional modific aceast enterprises, involved the application of IAS 12, for abordare tradiional, de exemplu prin introducerea a short period of time, as we continue this. principiului juridicului. prevalenei economicului asupra 6) Meeting the information requirements of a wide range of users

4)Convieuirea cadrului contabil conceptual cu At the beginning of its reform, the accounting planul contabil general system in Romania was one of those accounting Fr s renune la planul contabil general, systems whose primary user of the information was contabilitatea romneasc a trebuit s importe the State Tax Administration directly. arhitectura cadrului contabil conceptual al IASB. 5)Problema raportului contabilitate-fiscalitate conin reguli fiscale. Din pcate, primii ani de nsoii de prevalena interesului Changing this concept has meant a shift from an information system to assist in decision-making

n mod normal, standardele contabile nu trebuie s system. 7) New dimensions in accounting for evaluation reform a sistemului contabil romnesc au fost Introduction, beyond the historical cost method of fiscal. valuation, assessment of two new references, the

Introducerea standardelor IAS, ncepnd cu 2000, fair value (fair value) and value in use (present

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pentru ntreprinderile mari, a presupus aplicarea value), has meant an unprecedented challenge for standardului IAS 12, pe o perioad scurt de timp, accountants. dup cum vom prezenta n continuare. 8) The problem of distortion of financial 6)Satisfacerea cerinelor informaionale ale unei information in an inflationary system largi categorii de utilizatori Romnia fcea parte din acele sisteme contabile al By 31 December 2003, Romanian economy was

La nceputul reformei sale, sistemul contabil din considered inflationary. 9) The issue of restructuring of Romanian cror utilizator prioritar al informaiilor era Statul, companies n mod direct Administraia fiscal. Modificarea That design quitting lasts forever and the acestei concepii a nsemnat trecerea de un sistem introduction of enterprise, and accounting

de informare la un sistem de asistare n luarea processes, mechanisms to restructure the business. deciziilor. 7)Noile dimensiuni ale evalurii n contabilitate 10) Difficulties in understanding and application of IAS standards will lead to attitudes of rejection

Introducerea, dincolo de metoda evalurii la cost Avoiding this situation requires an intense activity istoric, a dou noi referine de evaluare, valoarea of training of professionals and entry into just (fair value) i valoarea de utilizare (present university studies in the field of essential elements value), a nsemnat o provocare fr precedent of international accounting referential. We can not pentru contabili. ntr-un sistem inflaionist fost considerat inflaionist. 9)Problema restructurrii ntreprinderilor romneti appreciate today that these measures have achieved 8)Problema distorsionrii informaiei financiare their goals. Impending entry into the European Union has led a Pn la 31 decembrie 2003, economia Romniei a number of attitudes of the Romanian economic environment. In the pre-accession procedures, it took finding the consistency of the Romanian

Renunarea la concepia c o ntreprindere dureaz accounting system and the 4th European Directive. la infinit i introducerea, i n tratamentele Even if the directive was amended significantly in contabile, a mecanismelor de reorganizare a 2003, taking items from international accounting ntreprinderilor. 10)Dificultile n nelegerea i referential, accelerated reform of the Romanian aplicarea accounting without changes caused the situation

standardelor IAS vor conduce la atitudini de that it contains aspects not included in the directive, respingere to which we add the existence of two sets of Evitarea acestei situaii presupune o activitate accounting standards, those for large enterprises intens de formare a profesionitilor i introducerea and small and medium businesses. n cadrul studiilor universitare de profil a It took a review of these national standards and,

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elementelor eseniale ale referenialului contabil thus, was published in 2005, with effect from 2006, internaional. Nu putem aprecia astzi c aceste in accordance with European accounting rules msuri i-au atins scopul. applicable to all categories of enterprises, which Iminena intrrii Romniei n Uniunea European a contained no reference to international accounting determinat o serie de atitudini ale mediului standards. economic romnesc. n cadrul procedurilor de preaderare, a fost nevoie de concordanei dintre sistemul contabil romnesc i However, they kept the spirit of these regulations

constatarea and, in some cases, international referential point. Entry into the European Union since 2007,

Directiva a 4-a european. Chiar dac directiva involved continuous compliance with European fusese amendat semnificativ n anul 2003, references in the field. prelund elemente din referenialul accelerat a contabil Thus, in 2009 published the revised accounting sitemului rules applicable from 2010. For example, some internaional, reforma

contabil romnesc a determinat situaia ca acesta s provisions establish or make references to: conin aspecte necuprinse n cadrul directivei, la care adugm i existena a dou categorii de standarde contabile, cele pentru ntreprinderi mari i cele pentru ntreprinderi mici i mijlocii. A fost nevoie de o revizuire a acestor standarde naionale i,astfel, n anul 2005 au fost publicate, cu aplicabilitate ncepnd cu anul 2006, reglementri contabile conforme cu directivele europene Include the cost of borrowing costs in the long term asset Evaluation methods based on assets and cash flows The accounting treatment of a property which also contains tangible and intangible elements Registration interest on a lease

aplicabile tuturor categoriilor de ntreprinderi, care nu conineau nici o referin la standardele contabile internaionale. Oricum, aceste reglementri pstrau i spiritul i, n unele cazuri, litera referenialului internaional. Intrarea Romniei n Uniunea European, ncepnd cu anul 2007, a presupus conformitatea permanent cu referinele europene n materie. Astfel, n anul 2009 au fost publicate reglementri contabile revizuite, aplicabile ncepnd cu anul 2010. Spre exemplu, o parte dintre prevederi stabilesc sau completeaz referine privind :

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Includerea costurilor ndatorrii n costul unui activ pe termen lung Evaluarea imobilizrilor i prin metode bazate pe fluxuri de numerar Tratamentul contabil al unei imobilizri care conine i elemente corporale i necorporale nregistrarea dobnzilor aferente unui contract de leasing Se aplic IFRS n Romnia ? Apply IFRS in Romania?

n Romnia, aplicarea standardelor IAS/IFRS se In Romania, the application of IAS / IFRS refers to raporteaz la o categorie de entiti numite entiti a category of entities called public interest entities. de interes public. Acestea sunt reprezentate de : instituiile de credit; societile de asigurare, asigurare reasigurare i de reasigurare; entitile reglementate i supravegheate de Comisia Naional a Valorilor Mobiliare; societile comerciale ale cror valori mobiliare sunt admise la tranzacionare pe o pia reglementat; companiile i societile naionale; persoanele juridice care aparin unui grup de societi i intr n perimetrul de consolidare de ctre o societate-mam care aplic Standardele Internaionale de Raportare Financiar; persoanele juridice care beneficiaz de mprumuturi nerambursabile sau cu garania statului. Avnd n vedere mecanismele de preaderare, Given pre-adheration mechanisms and the situation precum i situaia c ncepnd cu anul 2005 that since 2005 the European multinational companiile europene multinaionale trebuiau s companies had to apply IAS / IFRS, and to take aplice standardele IAS/IFRS [2], ct i pentru a ine account of European regulations in accounting, has They are: credit institutions; insurance companies, reinsurance and

insurance-reinsurance; entities regulated and supervised by the National Securities Commission; companies whose securities are admitted to trading on a regulated market; companies and domestic companies; legal persons belonging to a group of companies and enter into the consolidation by a parent applying International Financial

Reporting Standards; legal entities receiving grants or loans with the guarantee.

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seama de reglementrile europene n domeniul established a program of gradual adoption of IFRS contabilitii, s-a stabilit un program de adoptare [2] Thus, from the year ended December 31, 2006 gradual a standardelor IFRS. Astfel, ncepnd cu credit institutions had to prepare for the exerciiul financiar ncheiat la 31 decembrie 2006 consolidated financial statements, in addition to instituiile de credit trebuiau s ntocmeasc pentru financial statements prepared in accordance with situaiile financiare consolidate, pe lng situaii accounting regulations with European directives, a financiare ntocmite n conformitate cu set of financial statements in accordance with reglementrile contabile conforme cu directivele IFRS, but only for their own information needs of europene, i un set de situaii financiare n users, other than institutions. Other public entities conformitate cu IFRS, dar numai pentru necesitile could opt to establish a set of financial statements lor proprii de informare ale utilizatorilor, alii dect in accordance with IFRS [3]. instituiile statului. Celelalte entiti de interes For the year ended 31 December 2007, was public puteau opta i pentru ntocmirea unui set de provided additional requirement for public listed situaii financiare conforme cu IFRS [3]. Pentru exerciiul financiar ncheiat la 31 decembrie 2007, a fost prevzut suplimentar obligaia i pentru societile cotate la burs care public situaii financiare consolidate s le ntocmeasc n conformitate cu IFRS. n anul 2010 a aprut o reglementare a Bncii Naionale a Romniei care prevede c ncepnd cu exerciiul financiar 2012, toate instituiile de credit vor ntocmi situaii financiare n conformitate cu IFRS, pe baza unor reglementri contabile care au fost elaborate i publicate n luna decembrie 2010 [4]. Celelalte entiti de interes public stau n ateptare. Concluzii Conclusions companies to prepare consolidated financial

statements according to IFRS. In 2010 there was a regulation of the National Bank of Romania, which provides that from the year 2012, all credit institutions will prepare financial statements in accordance with IFRS, based on accounting rules that have been developed and published in December 2010 [4]. Other public entities are on hold.

Aplicarea IFRS n Romnia este o problem Application of IFRS in Romania is a complex complex. Pe de o parte, apelul reglementrilor problem. On the one hand, call the national naionale la conceptele, vocabularul i tratamentele regulations to the concepts, vocabulary and prevzute de referenialul internaional este un referential treatments under international are a

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proces necesar, care asigur definirea unui limbaj contabil universal i uniformizarea practicilor. importani n perioada n care o serie de

necessary process, which provides the definition of a universal accounting language and uniform

Din acest punct de vedere, Romnia a fcut pai practices. From this point of view, Romania has made great ntreprinderi romneti au aplicat reglementri strides in the period in which a number of contabile armonizate cu Directiva a 4-a i cu Romanian Standardele Internaionale de Atitudinea diferitelor autoriti de supraveghere i a Directive companies applied accounting Contabilitate. regulations harmonized with the 4th European and the International Accounting

entitilor de interes public este diferit. Am adus Standards. The attitude of supervisors and various n discuie i provocrile pe care le-au creat aceste public entities is different. We also discussed the norme profesionitilor contabili. anumit form de respingere, aspecte cauzat challenges they have created these rules of de On the other hand, the introduction of IFRS know sau some form of rejection, caused by Pe de alt parte, introducerea IFRS cunoate o professional accountants. nenelegerea unor conceptuale

tratamente, generate, n majoritate, de contextul c misunderstanding of the conceptual issues and n Romnia nu exist conjuncturile reale necesare processes, generated mostly from the context that pentru aplicarea acestora. in Romania there are no real short term needed to apply them.

Bibliografie
[1] Feleag, Niculae, Comparative accounting systems III, Economica Publisher, Bucharest, 2000. [2] Ministry of Public Finance Order nr. 907/2005, regarding categories of entities who apply accounting standards in conformity of International Financial Reporting Standards or accounting standards in conformity of European directives. [3] Ministry of Public Finance Order nr. 1121/2006, regarding application of International Financial Reporting Standards. [4] National Bank of Romania Order nr. 9/2010, regarding application of Internation Financial Reporting Standards by credit institutions.

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