A Study on Accounting Standards with Regards to Financial Instruments
AbstractThe need to establish international accounting standards with regards to financial instruments is due to their spectacular evolution on global financial markets, which took place over the last couple of decades. Thus, the accounting practices used for financial instruments have been revolutionized themselves, and the standards established with regards to such practices attempt to keep the pace with the latest evolutions of the global financial markets. The main aim of this paper is to identify aspects that are specific to the accounting treatment of financial instruments, starting from the provisions of international accounting norms, considering the field of financial instruments as one of the most controversial areas of financial reporting.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration in its journal Economics and Applied Informatics.
Volume (Year): (2012)
Issue (Month): 1 ()
Contact details of provider:
Postal: No. 59-61, Nicolae Balcescu Street, Postal Code 800008, Galati
Phone: (0040) 336.130.242
Fax: (0040) 336.130.242
Web page: http://www.feaa.ugal.ro
More information through EDIRC
Financial instruments; IASB; FASB; Accounting Directive; Exposure Draft;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Maria Carmen Huian, 2010. "Impact Of Current Financial Crisis On Disclosures On Financial Instruments," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 41-50, july.
- Deaconu Adela & Nistor Cristina & Cuzdriorean Dan, 2009. "Considerations On The Fair Value Of Revenues Recognized In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 877-882, May.
- Briciu Sorin & Samara Silvia, 2009. "National And International Approach To Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 90-95, May.
- Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana, 2010. "The Accounting Regulation Process In The Field Of Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 534-540, July.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gianina Mihai).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.