COMMENTS ON "PERCEPTIONS OF PREPARERS FROM ROMANIAN BANKS REGARDING IFRS APPLICATION"

COMMENTS ON "PERCEPTIONS OF PREPARERS FROM ROMANIAN BANKS REGARDING IFRS APPLICATION"

1 January 2012 has marked the moment of transition to IFRS as basis of accounting for Romanian credit institutions. As also indicated in the study "Perception of prepares from Romanian banks regarding IFRS application" by Gîrbina, Minu, Bunea and Sacarin, this has been perceived as a posit...

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Bibliographische Detailangaben
Veröffentlicht in:Accounting and management information systems 2012-06, Vol.11 (2), p.209
1. Verfasser: DOCHIA, Andrei
Format: Artikel
Sprache:eng
Schlagworte:
Accountants
Accounting
Banking industry
Banks
Deferred income taxes
Financial reporting
Financial statements
Interest income
Interest rates
International Financial Reporting Standards
Loans
National banks
Perceptions
Standard deviation
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Zusammenfassung:1 January 2012 has marked the moment of transition to IFRS as basis of accounting for Romanian credit institutions. As also indicated in the study "Perception of prepares from Romanian banks regarding IFRS application" by Gîrbina, Minu, Bunea and Sacarin, this has been perceived as a positive evolution by the banking sector, and the cost benefit balance has been assessed as positive.
ISSN:1843-8105
2559-6004