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Aspects Regarding the Accountancy of Mines Closure Projects Financed Owing to Loans Ratified by the World Bank

Author

Listed:
  • Boca (Rakos) Ileana-Sorina

    (Student in doctoral studies at “ Valahia” University of Targoviste)

Abstract

The accounting and financial registering of the expenditures regarding the projects of mines closure, preservation, and ecology works financed by the International Bank for Reconstruction and Development are carried out according to the Accountancy Law no. 82/1991, re-published, and to the new accounting Settlements in accordance with the 4th and the 7th directives of the European Economic Communities that are in force beginning with January 10th 2010 owing to Order no. 3055 dated October 29th 2009. According to theses legal stipulations, yearly financial reports drawn out by the juridical persons of public interest are the object of a statutory audit.

Suggested Citation

  • Boca (Rakos) Ileana-Sorina, 2010. "Aspects Regarding the Accountancy of Mines Closure Projects Financed Owing to Loans Ratified by the World Bank," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1436-1440, May.
    • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1436-1440
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    More about this item

    Keywords

    project; implementation; World Bank; loan; financing; restructuring; mining industry; accountancy; account; financial reports;
    All these keywords.

    JEL classification:

    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation

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