Aspecte problematice aferente contabilităţii veniturilor şi cheltuielilor financiare, identificarea veniturilor financiare

Abstract

The incomes and expenses are formed in activity business – unit in the conditions modern. They must be correctly evaluated, accounted and controlled which allows identifying potential for increasing profits and reducing risk of losses. Particularly this rule relates to financial incomes and financial expenses. On this article of the authors are present the method of this procedures in accordance with IFRS.