Financial statements and accountancy in its whole, constitutes a real means of communication in the economical-financial world. This always explains the fact that lately we testify the most important confrontations and debates on the accountancy level, to all these we must add the financial scandals that have taken place the past few years inside some much known organizations. This makes that the issue of finding a common accountancy language is a priority for all countries, with the purpose of making easier the economical and financial communication in the world.