Advanced Search
MyIDEAS: Login to save this article or follow this journal

International Development Concerning Classification and Evaluation of Financial Instruments

Contents:

Author Info

  • Mihaela – Cosmina Petre
  • Cristina Bunea Bontas

    ()
    („Constantin Brâncoveanu” University of Pitesti
    Faculty of Management Marketing in Economic Business Braila)

Abstract

Under the current circumstances wherein the economic environment is hallmarked by increasingly faster and more compelx changes, for a required and expected development of Romanian market, the local firms will increasingly use financial instruments. Consequently, their accounting, presentation and description of information related to individual or consolidated accounts and the analysis of impact as regards their use over the entities’ performances and financial standing become hot topics for professional accountants, for which the aspects approached in the paper are increasingly useful. The article aims to present the main amendments to the international standard concerning classification and evaluation of financial instruments.

Download Info

If 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.
File URL: http://stec.univ-ovidius.ro/html/anale/RO/cuprins%20rezumate/rezumatemai2010.pdf
Download Restriction: no

Bibliographic Info

Article provided by Ovidius University of Constantza, Faculty of Economic Sciences in its journal Ovidius University Annals, Economic Sciences Series.

Volume (Year): X (2010)
Issue (Month): 1 (May)
Pages: 1788-1792

as in new window
Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1788-1792

Contact details of provider:
Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
More information through EDIRC

Related research

Keywords: International development; evaluation; financial instruments;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1788-1792. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Jeflea Victor).

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.