TRATAMENTE CONTABILE APLICABILE CREDITELOR ACORDATE DE CATRE BĂNCI. DIFERENŢE ÎNTRE STANDARDELE LOCALE ŞI IFRS
Accounting treatment for the bank loans. diferences between local standards and IFRS
Author(s): David Delia, Luminiţa PăiuşanSubject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: Accounting treatment; loan; local standards; IFRS
Summary/Abstract: Accounting treatment in accordance with the national and according with the international standards are presented. An example illustrates the content.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 17/2007
- Issue No: 2
- Page Range: 88-94
- Page Count: 7
- Language: Romanian
