Similitudini și divergențe privind sistemul contabil în contextul Europei și Asiei

Abstract

There are significant similarities and differences between the European and Asian accounting systems. These include the trend towards convergence with IFRS, the increasing use of IFRS in Asia and the important role of the accounting profession. Differences include the diversity of regulations, professional bodies, accounting principles and the format of financial statements. The article looks at the systems in general terms through the lens of four countries - the Republic of Moldova, Romania, Japan and China - in order to provide an overview of the subject under review. CZU: 657.1(478+479+510+520); JEL: M41; DOI: https://doi.org/10.53486/issc2024.60