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Credit Risk and the Change in Fair Value

Author

Listed:
  • Gudan Paulina

    (“Valahia” University of Târgoviste)

  • Oprea Margareta

    (“Rosiori de Vede” Economical-Administrative High School)

Abstract

Users of financial statements need information about an entity’s exposure to risks and how those risks and managed. Such information can influence a user’s assessment of the financial position and financial performance of an entity or the amount, timing, and uncertainty of its future cash flows. Greater transparency regarding those risks allows users to make more informed judgments about risk and return. Entities should describe the nature and extent of risks arising from financial instruments.

Suggested Citation

  • Gudan Paulina & Oprea Margareta, 2011. "Credit Risk and the Change in Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 896-899, May.
    • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:896-899
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    More about this item

    Keywords

    financial instruments; risks; financial performance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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