Accounting treatment for the bank loans. diferences between local standards and IFRS  Cover Image

TRATAMENTE CONTABILE APLICABILE CREDITELOR ACORDATE DE CATRE BĂNCI. DIFERENŢE ÎNTRE STANDARDELE LOCALE ŞI IFRS
Accounting treatment for the bank loans. diferences between local standards and IFRS

Author(s): David Delia, Luminiţa Păiuşan
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: Accounting treatment; loan; local standards; IFRS

Summary/Abstract: Accounting treatment in accordance with the national and according with the international standards are presented. An example illustrates the content.

  • Issue Year: 17/2007
  • Issue No: 2
  • Page Range: 88-94
  • Page Count: 7
  • Language: Romanian
Toggle Accessibility Mode