Factorii generatori de diferenţe în raportarea financiară la nivel international

Abstract

The accounting system of each country is affected by different influential factors. As there is a very small possibility that influential factors of two countries will be equal, they can also be considered as generators of national specificities. The level of differences of each influential factor 64 between countries implicates the intensity of accounting differences at the international level. Our paper aims to identify and describe the main factors generating differences in the accounting systems of the countries worldwide. As technical research, we use the procedure of reviewing the literature. Our conclusion is that the existence of a significant number of accounting referential in the world is an obstacle to efficiency of the internationalization of economic and financial relations. CZU: 657.3:657.6 (100).