STUDY ON THE ACCOUNTING OF ADJUSTMENTS FOR RECEIVABLES DEPRECIATION IN OPERATIONS WITH CLIENTS

STUDY ON THE ACCOUNTING OF ADJUSTMENTS FOR RECEIVABLES DEPRECIATION IN OPERATIONS WITH CLIENTS

The present work approaches an important topic for credit institutions: limiting the credit risk and determining the prudential value adjustments for the depreciation of client credits, and their reflection in the accounting statements. The Chart of Accounts applicable to credit institutions includ...

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Bibliographic Details
Main Authors: ILIE RĂSCOLEAN, ILEANA-SORINA RAKOS
Format: Article
Language:English
Published: University of Petrosani 2015-12-01
Series:Annals of the University of Petrosani: Economics
Subjects:
credit institutions
clients
depreciation adjustment
credit risk
financial performance
debt service
classification criteria
standard
under obsevation
substandard
doubtful
loss
Online Access:http://www.upet.ro/annals/economics/pdf/2015/part2/Rascolean-Rakos_2.pdf

Internet

http://www.upet.ro/annals/economics/pdf/2015/part2/Rascolean-Rakos_2.pdf

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