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Current Issues Regarding the Recording in Accounting of the Financial Instruments for Financing the Activity of the Entities

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  • Traian Cristin Nicolae

    („Ovidius†University of Constanta)

Abstract

The use of financial instruments is a relatively small phenomenon in the context of the current Romanian economy. However, we can see an increase in the use of financial instruments to finance the current and future activities of entities in the national economy. The problems raised by a relatively difficult access of economic entities to financing resources - bank lending, in the set of restrictions generated by the epidemiological context, are a stimulating factor for increasing the use of financial instruments. In this paper, in a simplified manner, we try to highlight some problems that have arisen in the context of the implementation of financial instruments in the accounting of Romanian entities. The applicability of financial instruments to the needs of companies is a segment in which the legislature must intervene with appropriate regulations, necessary for efficient operation. Providing technical support, software applications is an underdeveloped segment today.

Suggested Citation

  • Traian Cristin Nicolae, 2021. "Current Issues Regarding the Recording in Accounting of the Financial Instruments for Financing the Activity of the Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 798-806, August.
    • Handle: RePEc:ovi:oviste:v:xxi:y:2021:i:1:p:798-806
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    More about this item

    Keywords

    financial instruments; accounting; trends;
    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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