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A Study on Accounting Standards with Regards to Financial Instruments

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  • Diana COZMA IGHIAN

    ()
    (North University, Baia Mare, Romania)

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    Abstract

    The 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.

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    File URL: http://www.ann.ugal.ro/eco/Doc2012.1/DianaCozmaIghian.pdf
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    Bibliographic Info

    Article 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 ()
    Pages: 69-76

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    Handle: RePEc:ddj:fseeai:y:2012:i:1:p:69-76

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    Related research

    Keywords: Financial instruments; IASB; FASB; Accounting Directive; Exposure Draft;

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    References

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    1. 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.
    2. 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.
    3. 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.
    4. 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.
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