• Study on the Application of the Prudence Principle in Accounting of Credit Institutions 

      Radu, Riana Iren; Isai, Violeta (“Dunarea de Jos” University of Galati, 2014)
      With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS) have become the basis of the accounting system used by credit institutions in ...
    • Tax and Accounting Aspects of the Assignment of Debts 

      Isai, Violeta; Radu, Riana Iren (“Dunarea de Jos” University of Galati, 2014)
      The assignment of debts is the Convention by which the transferor lender submits a claim against the assignee to a third party. According to the MPF. 1898/2013 for amending and completing the accounting Regulations ...