IDEAS home Printed from https://ideas.repec.org/a/ddj/fseeai/y2012i1p69-76.html
   My bibliography  Save this article

A Study on Accounting Standards with Regards to Financial Instruments

Author

Listed:
  • Diana COZMA IGHIAN

    (North University, Baia Mare, Romania)

Abstract

The need to establish international accounting standards with regards to financial instruments is due to their spectacular evolution on global financial markets, which took place over the last couple of decades. Thus, the accounting practices used for financial instruments have been revolutionized themselves, and the standards established with regards to such practices attempt to keep the pace with the latest evolutions of the global financial markets. The main aim of this paper is to identify aspects that are specific to the accounting treatment of financial instruments, starting from the provisions of international accounting norms, considering the field of financial instruments as one of the most controversial areas of financial reporting.

Suggested Citation

  • Diana COZMA IGHIAN, 2012. "A Study on Accounting Standards with Regards to Financial Instruments," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
    • Handle: RePEc:ddj:fseeai:y:2012:i:1:p:69-76
    as

    Download full text from publisher

    File URL: http://www.ann.ugal.ro/eco/Doc2012.1/DianaCozmaIghian.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Maria Carmen Huian, 2010. "Impact Of Current Financial Crisis On Disclosures On Financial Instruments," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 41-50, july.
    2. Deaconu Adela & Nistor Cristina & Cuzdriorean Dan, 2009. "Considerations On The Fair Value Of Revenues Recognized In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 877-882, May.
    3. Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana, 2010. "The Accounting Regulation Process In The Field Of Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 534-540, July.
    4. Briciu Sorin & Samara Silvia, 2009. "National And International Approach To Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 90-95, May.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Pop Izabela Luiza & Hordău Anne Marie, 2017. "Financial Investments in Romania. A Comparative Analysis between Open-end Mutual Funds and Bank Deposits," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 620-626, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.

      More about this item

      Keywords

      Financial instruments; IASB; FASB; Accounting Directive; Exposure Draft;
      All these keywords.

      JEL classification:

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

      Statistics

      Access and download statistics

      Corrections

      All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ddj:fseeai:y:2012:i:1:p:69-76. See general information about how to correct material in RePEc.

      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 CitEc recognized a bibliographic reference but did not link an item in RePEc 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

      For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gianina Mihai (email available below). General contact details of provider: https://edirc.repec.org/data/fegalro.html .

      Please note that corrections may take a couple of weeks to filter through the various RePEc services.

      IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.