IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Assessing The Impact Of Xbrl In Raportations Issued By Credit

  • Mariana VLAD

    ()

    („Stefan cel Mare” University, Suceava, Romania)

  • Ioana COLBU

    ()

    („Stefan cel Mare” University, Suceava, Romania)

  • Alexandra Narcisa CIOBAN

    („Stefan cel Mare” University, Suceava, Romania)

The main source of economic information for efficient driving of any institution, including a credit institution, is the current accounts. Accounting tools for accomplishing this are accounts. Credit institutions shall draw up annual financial statements that cover the same reports as those to be made by companies such as balance sheet, profit and loss situation in the specific structure of credit institutions, statement of changes in equity, cash flow statement and explanatory notes. In addition, because the object of activity, credit institutions have to prepare reports for prudential supervision purposes. In order to manage effectively business credit institutions, regulators use a language for collecting information on financial and accounting information in business processes, called XBRL. In Romania, prudential reporting framework has been harmonized with the standards recommended by CEBS to achieve a single European financial reports for supervisory purposes - FINREP(Financial Reporting) and prudential - COREP (Common Reporting) by configuring the reporting forms and their integration into electronic reporting system of the National Bank of Romania

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.seap.usv.ro/annals/arhiva/USVAEPA_VOL.11,NR.2(14),2011_fulltext.pdf
Download Restriction: no

Article provided by "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration in its journal The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration.

Volume (Year): 11 (2011)
Issue (Month): 2(14) (December)
Pages: 188-193

as
in new window

Handle: RePEc:scm:ausvfe:v:11:y:2011:i:2(14):p:188-193
Contact details of provider: Postal: Universitatii 9, 720225; Suceava
Phone: +40 230 522978
Fax: +40 230 216147
Web page: http://www.seap.usv.ro
Email:


More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:scm:ausvfe:v:11:y:2011:i:2(14):p:188-193. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Liviu Scutariu)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.