APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS
According to regulations of article 17. of Regulations on the Chart of Accounts, on account 230 - Shortterm loans and advances - parent and subsidiaries, the statement loans and loans are shown, securities and other short-term investments in legal entities of the group for consolidating. By the othe...
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| Format: | Article |
| Language: | English |
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Editura Universităţii din Oradea
2014-09-01
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| Series: | Annals of the Oradea University: Fascicle Management and Technological Engineering |
| Subjects: | |
| Online Access: | http://imtuoradea.ro/auo.fmte/files-2014-v2/Prokopovic Zivojin-APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS.pdf |
| _version_ | 1811269898746200064 |
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| author | Zivojin Prokopovic |
| author_facet | Zivojin Prokopovic |
| author_sort | Zivojin Prokopovic |
| collection | DOAJ |
| description | According to regulations of article 17. of
Regulations on the Chart of Accounts, on account 230 - Shortterm
loans and advances - parent and subsidiaries, the statement
loans and loans are shown, securities and other short-term
investments in legal entities of the group for consolidating.
By the other hand, on the accounts 660 - Finance incomes
and 560 - Financial expenses are stated incomes / expense by
base of interest, foreign exchange rate differences and other
financial incomes / expenses from the relation of parent
company and subsidiary legal entities of the Group for
consolidation, in accordance with International Accounting
Standard(IAS) 27. |
| first_indexed | 2024-04-12T21:51:20Z |
| format | Article |
| id | doaj.art-e7eacb06889045df844b9f56df6d6edd |
| institution | Directory Open Access Journal |
| issn | 1583-0691 1583-0691 |
| language | English |
| last_indexed | 2024-04-12T21:51:20Z |
| publishDate | 2014-09-01 |
| publisher | Editura Universităţii din Oradea |
| record_format | Article |
| series | Annals of the Oradea University: Fascicle Management and Technological Engineering |
| spelling | doaj.art-e7eacb06889045df844b9f56df6d6edd2022-12-22T03:15:29ZengEditura Universităţii din OradeaAnnals of the Oradea University: Fascicle Management and Technological Engineering1583-06911583-06912014-09-01XXIII (XIII)10.AUOFMTE.2014-2.30893089APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANSZivojin ProkopovicAccording to regulations of article 17. of Regulations on the Chart of Accounts, on account 230 - Shortterm loans and advances - parent and subsidiaries, the statement loans and loans are shown, securities and other short-term investments in legal entities of the group for consolidating. By the other hand, on the accounts 660 - Finance incomes and 560 - Financial expenses are stated incomes / expense by base of interest, foreign exchange rate differences and other financial incomes / expenses from the relation of parent company and subsidiary legal entities of the Group for consolidation, in accordance with International Accounting Standard(IAS) 27.http://imtuoradea.ro/auo.fmte/files-2014-v2/Prokopovic Zivojin-APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS.pdfKeywords:Financialincomes/expenseslegalentitiesconsolidation |
| spellingShingle | Zivojin Prokopovic APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS Annals of the Oradea University: Fascicle Management and Technological Engineering Keywords:Financialincomes/expenses legalentities consolidation |
| title | APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS |
| title_full | APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS |
| title_fullStr | APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS |
| title_full_unstemmed | APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS |
| title_short | APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS |
| title_sort | application of international accounting standard international financial reporting standard ias ifrs standards and loans |
| topic | Keywords:Financialincomes/expenses legalentities consolidation |
| url | http://imtuoradea.ro/auo.fmte/files-2014-v2/Prokopovic Zivojin-APPLICATION OF INTERNATIONAL ACCOUNTING STANDARD INTERNATIONAL FINANCIAL REPORTING STANDARD IAS-IFRS STANDARDS AND LOANS.pdf |
| work_keys_str_mv | AT zivojinprokopovic applicationofinternationalaccountingstandardinternationalfinancialreportingstandardiasifrsstandardsandloans |