SYSTÈMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION
Journal Title: CES Working Papers - Year 2013, Vol 5, Issue 3
Abstract
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, à une source continue de controverse. L'évolution de la comptabilité dans le contexte actuel est caractérisée par un phénomène d'harmonisation et de normalisation internationale. Cet article veut faire connaitre au public les deux principaux systèmes comptables existants et leur besoin d'harmonisation.
Authors and Affiliations
Loredana Hutanu (Toma)
Keywords
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- EP ID EP136130
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