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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 6, Number 2, Year 2018| FINANCIAL-ACCOUNTING INFORMATION IN THE GLOBALIZATION ERA | 
Download | | Author(s): Constantin Strapuc, Elena Hlaciuc | | DOI: 10.4316/EJAFB.2018.625 | | Abstract: Accounting quantifies, processes and transmits financial information about an economic entity, thus being recognized as a true informational system. Globalization, a multifaceted phenomenon with complex economic, social and political effects, has induced the need for normalization and harmonization of accounting information, in order to establish at international level "a unanimously accepted accounting language" as a basis in the construction of financial statements, allowing the transposition of the understanding "local" reality at the "universal" level. There have been developed accounting standards that set out general rules and specific accounting treatments. The main aim of the research was to capture the main sequences of the transformations produced in the financial-accounting information systems by the changes induced in the economy by the amplification of the phenomenon of globalization. | | Keywords: Globalization, Financial-accounting Information, Normalization And Accounting Harmonization, International Accounting Standards. | References:
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