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Tax and Accounting Aspects of the Assignment of Debts
(“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 ...
Study on the Application of the Prudence Principle in Accounting of Credit Institutions
(“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 ...