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Study on the Application of the Prudence Principle in Accounting of Credit Institutions

Author

Listed:
  • Riana Iren RADU

    (Dunarea de Jos University of Galati, Romania)

  • Violeta ISAI

    (Dunarea de Jos University of Galati, Romania)

Abstract

With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS) have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments for impairment of financial assets other than loans and securities is given by IAS39 and IAS 37. In this paper I propose to develop a study on the application of the prudence principle in accounting of credit institutions, a study, which will be the main issues of taxation and accounting implementation of prudent credit institutions.

Suggested Citation

  • Riana Iren RADU & Violeta ISAI, 2014. "Study on the Application of the Prudence Principle in Accounting of Credit Institutions," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-74.
    • Handle: RePEc:ddj:fseeai:y:2014:i:1:p:69-74
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    References listed on IDEAS

    as
    1. Anisoara Niculina APETRI & Iuliana Oana MIHAI & Camelia Catalina MIHALCIUC, 2010. "Structural and Qualitative Analysis of the Romanian Banking System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 109-118.
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