文章基本信息

标题：ACCOUNTING TREATMENTS APPLICABLE TO THE BANK CREDITS. DIFFERENCES BETWEEN NATIONAL REGULATION AND IFRS
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作者：David Delia --- Mateş Dorel --- ; Păiuşan Luminiţa
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：269-273
出版社：University of Oradea
摘要：The integration in European Union brought a series of legislative changes in the bank society activity. This paper deals with, in both theoretical and practical manner, the main differences between the international standards of financial report and accountancy national/local rules, concerning to the accounting treatment applicable credits granted by banks. The main differences between the international standards of financial report and accountancy national rules result from IAS 32 Financial instruments: Presentation and disclosure and IAS 39 Financial Instruments: Recognition and measurement. The research centers round the category of credits because these hold the weight/gravity in the bank assets; consequently, it has a remarkable importance.
关键词：Financial instruments, , credit, amortized cost, the effective interest method, the effective interest rate