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The Accounting Regulation Process In The Field Of Financial Instruments

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Author Info

  • Matis Dumitru

    ()

  • Bonaci Carmen Giorgiana

    ()

  • Coroiu Sorina Ioana

    ()

Abstract

Our paper develops an analysis on the accounting regulation process by considering the field of financial instruments as one of the most controversial areas of financial reporting. After a brief introduction, comprising aspects related to the accounting regulation process, we first stop upon the historical evolution of the two main accounting referential that currently collaborate through the convergence process. Our analysis focuses both on standards first issuance and on their amendment process. A special emphasize is given to the international accounting referential. The obtained results enhance the complexity of the approached field and indicate significant steps still needed to be taken.

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File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/083.pdf
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Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 1 (2010)
Issue (Month): 1 (July)
Pages: 534-540

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Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:534-540

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Related research

Keywords: standard setting bodies; accounting regulations; financial instruments; regulation process;

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Cited by:
  1. Diana COZMA IGHIAN, 2012. "A Study on Accounting Standards with Regards to Financial Instruments," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.

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