Accounting Practices Related to the Banking Industry. Network Settlements

Aurelia Ștefănescu and Ileana Cosmina Pitulice
Additional contact information
Aurelia Ștefănescu: Bucharest University of Economic Studies
Ileana Cosmina Pitulice: Bucharest University of Economic Studies

CECCAR Business Review, 2024, vol. 4, issue 12, 16-25

Abstract: The complexity, completeness and particularities of the banking industry influence opposable accounting practices. Approaching accounting practices for settlements within the banking network assumes the identification of the internal component of the activity of the entities operating within this industry. The research approach is two-dimensional. The first dimension considers the conceptual and regulatory aspects specific to network settlements in the banking industry. The second dimension presents accounting practices opposed to settlements within the banking network. We believe that this approach will outline to the concerned parties of the banking industry a picture of the accounting practices specific to the transactions carried out at the individual and intrabank level.

Keywords: credit institution; accounting practices; settlements; banking network (search for similar items in EconPapers)
JEL-codes: G21 G31 L22 M40 M41 (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/accounting-pra ... -a354d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/accounting-pra ... ents-a354a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:4:y:2024:i:12:p:16-25

DOI: 10.37945/cbr.2023.12.03

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().