Nowadays one of the most commonly used terms is globalization, one of the dimensions of the contemporary world. This complex process has not eluded the accounting field. The unprecedented emergence and development of the financial instruments made it necessary the development of accounting standards that reflect economic reality and financial transactions. In the globalized world,the most important user of financial accounting information, the investor or shareholder, acquired great mobility. The adoption of the euro in 1999 led to increased pressure for capital markets integration and for the harmonization of national accounting systems. In this context, the harmonization of accounting practices led to align national and international regulations, namely the IASB. In this article we intend to review the main issues regarding accounting practices applicable to companies whose securities are admitted to trading on a regulated market. Our approach considers a parallel between IFRS accounting regulations and standards in Romania.