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Cautious Practice in Accountancy Credit Units

Author

Listed:
  • Riana Iren Radu

    (Dunarea de Jos University of Galati, Romania)

Abstract

The constitution of the specific risk prevision refers to their creation and is realized including in the cost the sum representing the level of the necessary specific risk provisions, in case there is no provision. The constitutions, regulation and the utilization of specific risk provisions will be realized using the credit currency and/or the investments they correct. Specific risk provisions are to be determined only for the client’s balance sheet engagements. The calculation for the necessary volume of provisions is realized for each and every credit contract referring to the final client classification category

Suggested Citation

  • Riana Iren Radu, 2006. "Cautious Practice in Accountancy Credit Units," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 113-116.
  • Handle: RePEc:ddj:fseeai:y:2006:i:1:p:113-116
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