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    STUDIA OECONOMICA - Issue no. 1 / 2000  
         
  Article:   CONTABILITATEA VALORILOR MOBILIARE ╬N CONTEXTUL PROCESULUI DE ARMONIZARE CONTABILĂ.

Authors:  GHEORGHE F─éT─éCEAN.
 
       
         
  Abstract:  The Accouning of the Capital Market in the Accounting Harmonization Process. This paper presents some aspects concerning the accounting harmonization process such as: reevaluation of terminology, reconsideration of accounting legislation and insertion of new qualitative criteria for accounting data.  
         
     
         
         
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