Rodyti trumpą aprašą

dc.contributor.authorDelia, David
dc.date.accessioned2024-06-13T13:39:29Z
dc.date.available2024-06-13T13:39:29Z
dc.date.issued2012
dc.identifier.isbn9786094571169en_US
dc.identifier.issn2029-4441en_US
dc.identifier.urihttps://etalpykla.vilniustech.lt/handle/123456789/154459
dc.description.abstractSince 1991, the reform initiated by 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 the International Accounting Standards. The year 2012 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 that the Romanian banks will be applying the IAS.en_US
dc.format.extent8 p.en_US
dc.format.mediumTekstas / Texten_US
dc.language.isoenen_US
dc.relation.urihttps://etalpykla.vilniustech.lt/handle/123456789/154267en_US
dc.source.urihttp://old.konferencijos.vgtu.lt/bm.vgtu.lt/public_html/index.php/bm/bm_2012/paper/view/49en_US
dc.subjectfinancial assetsen_US
dc.subjectamortized costen_US
dc.subjectthe effective interest methoden_US
dc.subjectfair valueen_US
dc.subjectinternational accounting standarden_US
dc.subjectnational regulationsen_US
dc.titleThe 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 institutionsen_US
dc.typeKonferencijos publikacija / Conference paperen_US
dcterms.accessRightsLaisvai prieinamas / Openly availableen_US
dcterms.accrualMethodRankinis pateikimas / Manual submissionen_US
dcterms.alternativeFinance engineeringen_US
dcterms.issued2012-05-11
dcterms.references30en_US
dc.description.versionTaip / Yesen_US
dc.contributor.institutionWest University of Vasile Goldisen_US
dcterms.sourcetitle7th International Scientific Conference “Business and Management 2012”en_US
dc.identifier.eissn2029-929Xen_US
dc.publisher.nameVilnius Gediminas Technical Universityen_US
dc.publisher.nameVilniaus Gedimino technikos universitetasen_US
dc.publisher.countryLithuaniaen_US
dc.publisher.countryLietuvaen_US
dc.publisher.cityVilniusen_US
dc.identifier.doihttps://doi.org/10.3846/bm.2012.004en_US


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Rodyti trumpą aprašą