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dc.contributor.authorRadu, Riana Iren
dc.contributor.authorIsai, Violeta
dc.date.accessioned2015-11-10T08:42:59Z
dc.date.available2015-11-10T08:42:59Z
dc.date.issued2014
dc.identifier.issn1584-0409
dc.identifier.urihttp://10.11.10.50/xmlui/handle/123456789/3631
dc.descriptionAnnals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informaticsen_US
dc.description.abstractWith 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.isoenen_US
dc.publisher“Dunarea de Jos” University of Galatien_US
dc.subjectPrinciple of prudenceen_US
dc.subjectFiscal measuresen_US
dc.titleStudy on the Application of the Prudence Principle in Accounting of Credit Institutionsen_US
dc.typeArticleen_US


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