Applying IFRS in Romanian Banking System - Limitations and Challenge

This paper makes an overview of the literature regarding IFRS application, both globally and in our country, expressing some personal considerations on key financial and accounting domains, which present the biggest challenges in terms of impact on the banks financial situation.

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Year of publication:	2012
Authors:	Ramona-Ionela, Tofãnicã ; Emil, Horomnea
Published in:	Ovidius University Annals, Economic Sciences Series. - Facultatea de Ştiinţe Economice, ISSN 1582-9383. - Vol. XII.2012, 2, p. 1385-1390
Publisher:	Facultatea de Ştiinţe Economice
Subject:	IFRS \| banking system \| challenges \| Romania

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting ; G21 - Banks; Other Depository Institutions; Mortgages
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010839025