Practici contabile aferente industriei bancare. Decontările în cadrul rețelei
Accounting Practices Related to the Banking Industry. Network Settlements
Author(s): Aurelia ŞTEFĂNESCU, Ileana Cosmina PituliceSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: credit institution; accounting practices; settlements; banking network;
Summary/Abstract: The complexity, completeness and particularities of the banking industry influence opposable accounting practices. Approaching accounting practices for settlements within the banking network assumes the identification of the internal component of the activity of the entities operating within this industry. The research approach is two-dimensional. The first dimension considers the conceptual and regulatory aspects specific to network settlements in the banking industry. The second dimension presents accounting practices opposed to settlements within the banking network. We believe that this approach will outline to the concerned parties of the banking industry a picture of the accounting practices specific to the transactions carried out at the individual and intrabank level.
Journal: CECCAR Business Review
- Issue Year: 4/2023
- Issue No: 12
- Page Range: 16-25
- Page Count: 10
- Language: English, Romanian