International Development Concerning Classification and Evaluation of Financial Instruments
AbstractUnder 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.
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Bibliographic InfoArticle 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)
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Web page: http://www.univ-ovidius.ro/facultatea-de-stiinte-economice
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International development; evaluation; financial instruments;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- O16 - Economic Development, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
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