Study on the Application of the Prudence Principle in Accounting of Credit Institutions
With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS) have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments for...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Dunarea de Jos University of Galati
2014-08-01
|
| Series: | Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics |
| Online Access: | http://www.eia.feaa.ugal.ro/images/eia/2014_1/RaduIsai.pdf |