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The Accounting Regulation Process In The Field Of Financial Instruments

Author

Listed:
  • Matis Dumitru

    ()

  • Bonaci Carmen Giorgiana

    ()

  • Coroiu Sorina Ioana

    ()

Abstract

Our paper develops an analysis on the accounting regulation process by considering the field of financial instruments as one of the most controversial areas of financial reporting. After a brief introduction, comprising aspects related to the accounting regulation process, we first stop upon the historical evolution of the two main accounting referential that currently collaborate through the convergence process. Our analysis focuses both on standards first issuance and on their amendment process. A special emphasize is given to the international accounting referential. The obtained results enhance the complexity of the approached field and indicate significant steps still needed to be taken.

Suggested Citation

  • 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.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:1:p:534-540
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n1/083.pdf
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    Cited by:

    1. 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.

    More about this item

    Keywords

    standard setting bodies; accounting regulations; financial instruments; regulation process;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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