THE IMPACT OF THE ACCOUNTING NORMALIZATION AND
  HARMONIZATION ON THE PRESENTATION OF THE ACCOUNTING-
                 FINANCIAL INFORMATION


Ph.D. Student Mioara Turcas, Academy of Economic Studies Bucharest, mioara.turcas@btrl.ro


Abstract: In order to face some irreversible and of general concern accounting processes such as:
the ground of the stock exchange capitalization, the development of the stock markets, the
globalization of economies and the foundation of multi-national corporations the normalization by
harmonization or by international convergence and the applications of IFRS is required.

       Key words: accounting normalization, harmonization, international convergence, IFRS.

       Jel codes: M41, F00, D83.




                                               1