CHARACTERISTICS OF APPLICATION OF ACCOUNTING PRINCIPLES TO BANKS

Grigorescu Sorin

Annales Universitatis Apulensis Series Oeconomica, 2006, vol. 1, issue 8, 13

Abstract: The fundamental object of accounting, to assure a true value of the financial statement and of exercise result: are made by rules, methods and accounting procedure which are substantiating and concretization taking into consideration some principals and general accounting convention. The accounting politics are the principles, the bases, the conventions, the rules and the practice adopted by a bank when is setting up and introduce the financial statement. The leadership has to choose and applies the bank politics, so as the financial statement have to be in accordance with the demand of each International Accounting Standard Boards and of each interpretation of the Permanent Committee for Interpretation. The application of the accounting principles to a bank is suffering many characteristic features because of the complex aspect of bank activities.

Keywords: accounting; accounting principles; IASB; financial statement; bank activities. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2006
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