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International Development Concerning Classification and Evaluation of Financial Instruments


  • Mihaela – Cosmina Petre
  • Cristina Bunea Bontas

    () („Constantin Brâncoveanu” University of Pitesti
    Faculty of Management Marketing in Economic Business Braila)


Under the current circumstances wherein the economic environment is hallmarked by increasingly faster and more compelx changes, for a required and expected development of Romanian market, the local firms will increasingly use financial instruments. Consequently, their accounting, presentation and description of information related to individual or consolidated accounts and the analysis of impact as regards their use over the entities’ performances and financial standing become hot topics for professional accountants, for which the aspects approached in the paper are increasingly useful. The article aims to present the main amendments to the international standard concerning classification and evaluation of financial instruments.

Suggested Citation

  • Mihaela – Cosmina Petre & Cristina Bunea Bontas, 2010. "International Development Concerning Classification and Evaluation of Financial Instruments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1788-1792, May.
  • Handle: RePEc:ovi:oviste:v:10:y:2010:i:1:p:1788-1792

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    International development; evaluation; financial instruments;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance


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