The process of normalization leads to harmonization and accounting convergence by formalizing and materializing the objectives, concepts, methods, rules and procedures for the production and use of accounting information. The purpose of this study is to analyze the evolution of Romanian accounting and accounting harmonization and convergence with IPSAS 12 "Inventories". Also, a comparison of the main features related to current national and international regulations, presenting similarities and

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... differences related to the recognition of stocks to identify the set of converging or diverging elements.