IMPACTUL PROCESELOR DE ARMONIZARE SI NORMALIZARE
CONTABILA DESFASURATE LA NIVEL INTERNATIONAL SI NATIONAL
  ASUPRA TIPURILOR DE COMUNICARE AFLATE LA DISPOZITIA
              CONDUCERII UNEI ORGANIZATII /
      THE IMPACT OF ACCOUNTING HARMONIZATION AND
 NORMALIZATION ON NATIONAL AND INTERNATIONAL LEVEL ON
 COMUNICATION TYPES AVAILABLE TO THE LEADERSHIP OF AN
                      ORGANIZATION

   Prof. univ. dr. Ion CUCUI - Universitatea “Valahia” Târgoviste, e-mail: icucui@valahia.ro

       Abstract: In the context of international accounting harmonization phenomenon the quality
of financial reporting - accounting has improved considerably in recent years. The overall
development of society, modernization and restructuring of the economy favors the amplification
and diversification of the demand for information from the financial sector – accounting.
Optimizing the management of limited resources requests from accounting a continued decrease of
expenditure all at once by maximizing profits. The European Union is trying to align of European
accounting standards with the International Standard for Financial Report (IFRS) and the use of a
common language in business through the identification of a point of convergence between the
European accounting and American one.

      Keywords: International Financial Reporting Standards, accounting harmonization and
normalization, management organization.

       JEL Codes: M41, F00.