Issues Regarding Financial Assets

Corina-Graziella Bâtcă-Dumitru
Additional contact information
Corina-Graziella Bâtcă-Dumitru: Bucharest University of Economic Studies

CECCAR Business Review, 2025, vol. 6, issue 5, 7-14

Abstract: In this article, we aim to present the definition and recognition of financial assets, the summary of accounting regulations regarding their accounting, the accounting of various financial assets transactions and the impact of these transactions on the financial statements, respectively on the balance sheet and the profit and loss account, as well as an extract from the information that should be presented in the notes to the financial statements, all of these issues being illustrated through a case study.

Keywords: financial assets; financial statements; transactions; accounting (search for similar items in EconPapers)
JEL-codes: M41 M48 M49 (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/issues-regardi ... -a474d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/issues-regardi ... sets-a474a/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:6:y:2025:i:5:p:7-14

DOI: 10.37945/cbr.2025.05.02

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 ().