REGLEMENTARI CONTABILE CONFORME CU DIRECTIVELE
     EUROPENE REFERITOARE LA ELABORAREA SITUATIILOR
                      FINANCIARE /
  ACCOUNTING REGULATIONS ACCORDING WITH EU DIRECTIVES
            REGARDING FINANCIAL STATEMENTS

Ec. Drd. – Mitac Mirela – Claudia - Banca Nationala a României – Sucursala Constanta, e-mail :
                                mirela_mitac2002@yahoo.com

        Abstract: In Romania are applied the International Accounting Standards and the Financial
Accounting Standards in order to harmonized the Romanian accounting legislation with
international accounting legislation.
        In this paper are presented enumerated the quality features and principles of financials
situations.

      Keywords: International Accounting Standards, Financial Accounting Standards,
harmonization.

       JEL Codes: M41.