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Study on the alignment of the accounting regulatory framework on the IFRS for Credit Institutions in Romania

机译：会计监管框架对罗马尼亚信贷机构IFRS的对准研究

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Credit institutions have a key role in the financial system in the national economies, which means that the information provided by them through the financial statements can provide clues on the situation of the economy. On the other hand, we should acknowledge the impact of the activities of credit institutions on monetary statistics, such as the figures about monetary mass and crediting of the domestic private sector, all of them representing a concern of those who establish policies. It is known that normalization and harmonization of the Romanian accounting with international standards ensure that the financial statements of credit institutions to provide the necessary information to all categories of users in decisionmaking process, reflecting the differences on economic performance and at the same time, risks in the business environment. Regarding to the totally implementation of IFRS by the banking system, the Central Bank, in its capacity as regulator, it is obliged under the agreement concluded in 2009 with the IMF-EU-IFI as from 2012 to regulate the preparation of individual financial statements in accordance with IFRS. According to these reglementative changes, the financial situations related to credit institutions will be adjusted, where necessary, to approximate, in all significant aspects, with IFRS. In this article we plan to reveal which is the main retreatment's which must be made by credit institutions to harmonize individual accounts, in all significant aspects with IFRS. To reflect the differences between individual statutory financial statements and IFRS we analyzed the financial statements for the year 2010 for four credit institutions in Romania, chasing their impact on equity capital and net profit.
机译：信贷机构在国家经济中的金融体系中发挥着关键作用，这意味着通过财务报表提供的信息可以提供关于经济状况的线索。另一方面，我们应该承认信用机构活动对货币统计数据的影响，例如关于货币质量和国内私营部门的信贷的数字，所有这些都代表了建立政策的人的关注。众所周知，罗马尼亚核算的正常化和协调与国际标准确保信贷机构的财务报表为决策过程中所有类别的用户提供必要的信息，反映了经济绩效的差异，同时存在风险商业环境。关于银行系统的全面实施IFRS，中央银行担任监管机构的能力，它有义务根据2009年的协议与2012年的IMF-EU-IFI达成协议，以规范个人财务报表的编制按照IFRS。根据这些流程改变，将在必要时调整与信贷机构有关的财政情况，以便在所有重要方面进行IFRS。在本文中，我们计划透露哪个是信用机构必须由IFRS的所有重要方面协调个人账户的主要撤退。为了反映各个法定财务报表和国际财务报告准则的差异，我们分析了2010年的财务报表为罗马尼亚的四个信用机构，追逐其对股权资本和净利润的影响。

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