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.

This paper is an overview of the literature regarding the notion of performance, especially in the banking system in our country, expressing my own point of view regarding profitability of the banking system in Romania once with the beginning global crisis.

This paper is an overview of the specialty literature as regards the non-performing credits, both globally and at the level of our country, expressing my own point of view concerning the evolution of this phenomenon. My paper shows that first of all it is necessary to make an analysis of...