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

dc.contributor.author	Radu, Riana Iren
dc.contributor.author	Isai, Violeta
dc.date.accessioned	2015-11-10T08:42:59Z
dc.date.available	2015-11-10T08:42:59Z
dc.date.issued	2014
dc.identifier.issn	1584-0409
dc.identifier.uri	http://10.11.10.50/xmlui/handle/123456789/3631
dc.description	Annals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics	en_US
dc.description.abstract	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 Romania. In this context, the regulatory framework relating to the adjustments for impairment of financial assets other than loans and securities is given by IAS39 and IAS 37. In this paper I propose to develop a study on the application of the prudence principle in accounting of credit institutions, a study, which will be the main issues of taxation and accounting implementation of prudent credit institutions.	en_US
dc.language.iso	en	en_US
dc.publisher	“Dunarea de Jos” University of Galati	en_US
dc.subject	Principle of prudence	en_US
dc.subject	Fiscal measures	en_US
dc.title	Study on the Application of the Prudence Principle in Accounting of Credit Institutions	en_US
dc.type	Article	en_US