PARTICULARITATI PRIVIND APLICAREA PRINCIPIILOR
            CONTABILITATII LA SOCIETATILE BANCARE /
               CHARACTERISTICS OF APPLICATION OF
                ACCOUNTING PRINCIPLES TO BANKS

   Asist.univ.drd. Grigorescu Sorin - Universitatea „Constantin Brâncoveanu”- Rm. Vâlcea,
                                  mail: soringry@yahoo.com

       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.

       JEL Codes: M41.