Abstract:
Many countries are now on the way of wraparound harmonization and liberalization. This refers to many aspects of economic and foreign relations policies. Both liberalization and harmonization are envisioned to simplify international business relations and to open new opportunities for investors. At the same time, some of the effects of these processes are relatively poor analyzed in regard to national economies of developing countries (developed societies are usually more careful when accepting foreign rules). Consequences of accounting harmonization, which are related to the application of the fair value principle, are proposed for discussion.
Description:
GHEDROVICI, Olesea. Apusul erei valorii juste sau o provocare a liberalizării şi armonizării? In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 125-127. ISBN 978-9975-4242-7-1.
