Developing international trade relations leads to the idea that an implementation of a\nunitary and uniform legislation according to the requirements and provisions of\nInternational Accounting Standards and European Directives is mandatory so defining\naccounting harmonization is very important. The assessment of the company�s\nimplementation capacity is the basic principle to be followed before pursuing\nharmonization. By applying the legal regulations the companies provide financial\ninformation which must be accurate. In order to have a certain degree of confidence in the\nproduced information, it must be easily verifiable in terms of accuracy. Therefore, in order\nto support the accuracy and precision used in the context of measurement it is important to\nhave supporting documents that are sufficient and appropriate. The main purpose of the\nperformed work is to analyse the degree with which the accounting harmonization will\nenhance the credibility of the financial statements and add value to the company�s business\noperations. In order to do this, we have performed a qualitative research study by analyzing\nthe responses of a group of 20 professionals- 10 auditors and 10 accountants, given in the\ndistributed questionnaires during March-May 2017 within four companies, located in\nBucharest. The results proved that the harmonization process is useful and brings multiple\nbenefits to the professional�s day-to-day activities and that they play a very significant role\nin the process of harmonization by actively presenting various comparative analysis
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