THE LEGAL FRAMEWORK FOR THE IMPLEMENTATION OF IFRS AND THEIR IMPLICATIONS IN THE BANKING SYSTEM FROM ROMANIA

At the level of the European financial system, banks are the basic institutions which provide financing for the private sector, it preferring bank financing at the expense of financing through the capital market. The current stage of the international accounting harmonisation process focuses on obta...

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Bibliographic Details
Main Authors: Anisoara Apetri, Camelia Mihalciuc, ana Iuliana Mihai
Format: Article
Language:English
Published: Dunarea de Jos University of Galati 2015-05-01
Series:Risk in Contemporary Economy
Online Access:http://www.rce.feaa.ugal.ro/images/stories/RCE2015/Finante-Contabilitate/ApetriMihalciucMihai.pdf