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Recognition, Measurement And Disclosure Of Financial Instruments According To International Financial Reporting Standards (Ifrs)

Author

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  • Tatiana Danescu
  • Ovidiu Spatacean

Abstract

From investors' perspective, appropriate recognition and measurement of financial instruments strengthened by accurate disclosures of information related to investments in financial instruments, allow a comprehensive view upon financial position, financial performances and changes in financial position, particularly for publicly traded companies listed on a stock exchange. For the purpose of this paper, appropriate and accurate refer to an IFRS reporting basis and the requirements that financial statements are prepared in accordance with a set of qualitative attributes, designed to offer a true and fair view of the financial position and performances of the securities issuers.

Suggested Citation

  • Tatiana Danescu & Ovidiu Spatacean, 2007. "Recognition, Measurement And Disclosure Of Financial Instruments According To International Financial Reporting Standards (Ifrs)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-25.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:25
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    More about this item

    Keywords

    financial instruments; recognition; measurement; IFRS; investors.;
    All these keywords.

    JEL classification:

    • D53 - Microeconomics - - General Equilibrium and Disequilibrium - - - Financial Markets
    • F30 - International Economics - - International Finance - - - General
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions

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