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.
Authors
- Corina-Graziella Bâtcă-Dumitru (ORCID: https://orcid.org/0000-0003-0976-0463)
Institutions
- Bucharest University of Economic Studies (RO)
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
- 0.00