Accounting and Fiscal Aspects Related to Certification Expenditure in Compliance with ISO

Nicolai Jieri

Volume 15 Issue 3

Global Journal of Management and Business

With the globalization phenomenon and with the accelerated pace of development of the modern economy from the last decades it becomes increasingly important not only the volume of the products and services from the world market, but a special focus is placed on the quality. To ensure comparability on the global economic space in 1947, ISO- (International Organization for Standardization) was founded - a network of institutions in more than 150 countries with the headquarter in Geneva, which implemented from its establishing over 15,000 standards for agriculture, trade, construction, technical and medical equipment.