PARTICULARITIES OF ACCOUNTING FOR CLIENT CREDITING OPERATIONS

Credit operations by credit institutions for customers generate the bulk of their revenue through interest and commissions. At the same time, these operations also involve high financial risks, with credit risk being the most important financial risk faced by credit institutions. Accounting for loa...

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Bibliographic Details
Main Authors: ILIE RĂSCOLEAN, ILEANA-SORINA RAKOS
Format: Article
Language:English
Published: University of Petrosani 2016-12-01
Series:Annals of the University of Petrosani: Economics
Subjects:
Online Access:https://www.upet.ro/annals/economics/pdf/2016/part2/Rascolean-Rakos_4.pdf