Contabilitatea evenimentelor și tranzacțiilor privind datoriile pe termen lung
Accounting for Events and Transactions Regarding Long-Term Debt
Author(s): Bâtcă-Dumitru Corina-GraziellaSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: long-term debt; loan from bond issue; concessional debt; balance sheet; statement of cash flows;
Summary/Abstract: The objective of this article is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, the recognition of the long-term debt, the summary of accounting regulations regarding these balance sheet elements, the accounting for different transactions and events related to long-term debt, as well as the impact of these transactions and events on the balance sheet and the statement of cash flows.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 08
- Page Range: 21-29
- Page Count: 9
- Language: English, Romanian