THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS
THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS
Author(s): Alexandra DoroşSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: Accounting Regulations; International Financial Reporting Standards; the accounting; legal provisions applicable to credit institutions; chart of accounts.
Summary/Abstract: Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 22/2012
- Issue No: 3
- Page Range: 147-155
- Page Count: 9
- Language: English
