Accounting for Events and Transactions Regarding Long-Term Debt

Corina-Graziella Bâtcă-Dumitru
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Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies

CECCAR Business Review, 2020, vol. 1, issue 8, 21-29

Abstract: The objective of this article is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, the recognition of the long-term debt, the summary of accounting regulations regarding these balance sheet elements, the accounting for different transactions and events related to long-term debt, as well as the impact of these transactions and events on the balance sheet and the statement of cash flows.

Keywords: long-term debt; loan from bond issue; concessional debt; balance sheet; statement of cash flows (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:8:p:21-29

DOI: 10.37945/cbr.2020.08.03

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