Issues Regarding Financial Assets

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.

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Publication Details

Journal
CECCAR BUSINESS REVIEW
Published
2025-05-31
DOI
https://doi.org/10.37945/cbr.2025.05.02
Primary Topic
Financial Literacy, Pension, Retirement Analysis
Type
article
Field-Weighted Citation Impact
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article

Issues Regarding Financial Assets

Corina-Graziella Bâtcă-Dumitru
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CECCAR BUSINESS REVIEW
Financial Literacy, Pension, Retirement Analysis
article

Issues Regarding Financial Assets

Corina-Graziella Bâtcă-Dumitru
article en

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.

CECCAR BUSINESS REVIEWVol. 6(5)
Bucharest University of Economic Studies (RO)
Openalex Percentile: Top 78%
Financial Literacy, Pension, Retirement Analysis
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Issues Regarding Financial Assets — Corina-Graziella Bâtcă-Dumitru · CECCAR BUSINESS REVIEW (2025) | TGRS Research Map | TGRS