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National And International Approach To Financial Instruments

Author

Listed:
  • Briciu Sorin

    () (Universitatea "1 Decembrie 1918" Alba Iulia, Facultatea de Stiinte)

  • Samara Silvia

    () (“Virgil Madgearu” Economical High School Constanta)

Abstract

Due to the international character of the financial markets and to the general tendency of globalization, the accountancy treatment of the financial mechanisms and instruments acquire a special importance because the theory, the norms and especially the p

Suggested Citation

  • 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.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:90-95
    as

    Download full text from publisher

    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/12.pdf
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    Citations

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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

    financial instruments; securities; IAS 32; IAS 39; IFRS 7;

    JEL classification:

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

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