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	STUDIA OECONOMICA - Issue no. 1 / 2000

	Article:	CONTABILITATEA VALORILOR MOBILIARE �N CONTEXTUL PROCESULUI DE ARMONIZARE CONTABILĂ. Authors: GHEORGHE FĂTĂCEAN.


	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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