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

• Main Author: Alexandra Doroş
• Format: Article
• Language: English
• Published: Vasile Goldis University Press 2012-01-01
• Series: Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
• Subjects: Accounting Regulations; International Financial Reporting Standards; the accounting; legal provisions applicable to credit institutions; chart of accounts
• Online Access: http://www.uvvg.ro/studiaeconomia/images/2012/p3/21.%20Alexandra%20Doros%20-%20THE%20IMPACT%20OF%20NEW%20CHANGES%20IFRS%20ON%20THE%20ACCOUNTING%20OF%20CREDIT%20INSTITUTIONS.pdf

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.