THE APPLICABILITY OF THE PRUDENCE PRINCIPLE TO BANK COMPANIES IN THE VISION OF IAS 37
The general accounting principles are presented in section 7 of annex to OMFP 3055/2009 (as amended and supplemented). Thus, the effects of transactions and other events are recognized when the transactions and the events occur and are recorded in the accounts and reported in the financial statemen...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Dunarea de Jos University of Galati
2013-12-01
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| Series: | Risk in Contemporary Economy |
| Subjects: | |
| Online Access: | http://www.rce.feaa.ugal.ro/images/stories/RCE2013/papers/Radu_Isai1.pdf |