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Considerations Regarding the Substantiation of Financial Instruments' Accounting

Author

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  • Traian Cristin Nicolae

    („Ovidius†University of Constanta,, Faculty of Economic Sciences, Romania)

Abstract

The purpose of this work consists in the schematic scoring of the reflection in the accounting of the options for instrumenting the financing systems. The rapid progress of electronic processing systems, in real time, of accounting data opens new opportunities in the accounting implementation of financial instruments in the exploitation activities of various entities. The use of tools - computer applications of artificial intelligence allows a diversified exploitation of financing systems in the accounting of entities from various fields. Decentralized systems for processing accounting data regarding the financing of entities allow a superior use of new options for financing economic activities. The use of financial instruments in the accounting of entities opens new ways of instrumentalization in accounting of these types of operations. Current developments allow new developments in the accounting system to capture the variety of financial instruments available to entities.

Suggested Citation

  • Traian Cristin Nicolae, 2022. "Considerations Regarding the Substantiation of Financial Instruments' Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 958-965, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:958-965
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    More about this item

    Keywords

    financial solutions; accounting; technologies;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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