• Rodica Zaharia Chiru University “1 Decembrie 1918” of Alba Iulia Doctoral School


Through this work I wanted to show the importance of accounting principles underlying accounting to achieve the fundamental objective namely to provide a true picture of both the financial condition and the results of the year. The accounting practice of a market economy can not be conceived without the use of basic principles, because we can meet accounting operations for which no rules or procedures to solve are set and their solution can be achieved only by resorting to one or more accounting principles. This shows the need for accurate knowledge and understanding of their contents. By describing issues with accounting principles and by the theoretical approach, the survey results present their particular importance in the business of credit institutions.


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How to Cite
CHIRU, Rodica Zaharia. ACCOUNTING PRINCIPLES IN BANKING COMPANIES - THE TRUE ACCOUNTING PICTURE. Journal of Doctoral Studies. Accounting, [S.l.], v. 1, n. 1-2, apr. 2013. ISSN 2247 – 6660. Available at: <>. Date accessed: 21 june 2018.