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National And International Approach To Financial Instruments

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Author Info

  • Briciu Sorin

    ()
    (Universitatea "1 Decembrie 1918" Alba Iulia, Facultatea de Stiinte)

  • Samara Silvia

    ()
    (“Virgil Madgearu” Economical High School Constanta)

Abstract

Due to the international character of the financial markets and to the general tendency of globalization, the accountancy treatment of the financial mechanisms and instruments acquire a special importance because the theory, the norms and especially the p

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File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/12.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): 3 (2009)
Issue (Month): 1 (May)
Pages: 90-95

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Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:90-95

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Postal: Universitatii str. 1, Office F209, 410087 Oradea, Bihor
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Web page: http://anale.steconomiceuoradea.ro/
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Related research

Keywords: financial instruments; securities; IAS 32; IAS 39; IFRS 7;

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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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