Aspects of Compatibility and Convergence of The Accounting Information Comprised in The Balance Sheet in The DKMT Euroregion (Danube-Criş-Mureş-Tisa)

In order to study the compatibility and convergence of accounting information between the Autonomous Region Vojvodina and the West Development Region of Romania and implicitly between Vojvodina and Hungarian counties of DKMT, it is necessary to study the compatibility and possible convergence between the Vojvodina Balance Sheet (Bilans Stanja) and the Romanian Abridged Balance Sheet. In order to reach the set goal we opted for the detailed presentation of the Bilans Stanja, with the highlighting of correspondences, indicators’ manner of calculation (when necessary) and the highlight of differences and complementarities.