Home Part 3 THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

 

THE IMPACT OF NEW CHANGES IFRS ON THE ACCOUNTING OF CREDIT INSTITUTIONS

 

Alexandra Doroş

"Drăgan" European University of Lugoj, Faculty of Economic Sciences,

Ion Huniade Street, No. 2, Lugoj, Romania,

 

 

Abstract

Legislative stages in accordance with IFRS accounting treatment, began to OMF no. 907/2005- approving categories of entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that comply with European directives, as amended, continued with NBR Order no. 13/2008, NBR Order no. 15/2009, NBR Order no. 9/2010 and ends with NBR Order no. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International Financial Reporting Standards applicable to credit institutions.

Keywords: Accounting Regulations, International Financial Reporting Standards; the accounting, legal provisions applicable to credit institutions, chart of accounts.


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