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The financial assets accepted with the purpose of being financed by the National Bank of Romania. Approaches regarding the application of international accounting standards by romanian banking institution

Domenii publicaţii > Economie + Tipuri publicaţii > Articol în revistã ştiinţificã

Autori: David Delia

Editorial: 7 th International Scientific Conference “ Business and Management 2012” Vilnius, Lituania, p.22-29, 2012.


Since 1991, the reform initiated for the Romanian banking accounting hasn’t stopped. It’s a corollary of harmonization, convergence and normalization processes, being present by the taking over of normative acts, which have as purpose the compliance of the Romanian accounting system to IAS. The year 2012th is supposed to generate great changes in the accounting policies adopted by Romanian banks, in such a way that the last will have to apply the IAS. This work aims at approaching, by a case study, the issues related to those financial assets accepted to be financed by the National Bank of Romania, once with the application of IAS by Romanian banks.

Cuvinte cheie: instrumente financiare , cost amortizat , metoda ratei efective a dobanzii, valoare justã. // Financial assets, amortized cost, the effective interest method, fair value, international accounting standard, national regulation