Volume : IV, Issue : II, February - 2014

Going Concern in Actual Banking System � An Accounting Approach in the Context of Financial Crisis

Ph. D Elena Dobre

Abstract :

Financial reporting in any banking activity is the most efficient way to serve public interest. Nowadays, attention is focused on going concern in the context of crisis effects. This paper is about the application of going concern principle in banking accounting and financial reporting. One of the first parts of a larger project we try explain the mechanism of implementing new regulations in this field.

Research question is to discover the effects implementation of IFRS. Empirical study is based on financial disclosure made by Romanian subsidiaries of foreign banks. The qualitative approach follows the critical research method. The core paper is “going concern” as accounting policy in the context of effects of global financial crisis. The findings are valuable by reliving critical aspects and risks and are quite interesting for professional groups banking managers, accountants and also for students or trainees.

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Article: Download PDF   DOI : 10.36106/ijar  

Cite This Article:

Ph.D Elena Dobre Going Concern in Actual Banking System � An Accounting Approach in the Context of Financial Crisis Indian Journal of Applied Research, Vol.IV, Issue. II

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