Models That Evaluate The Value Of The Financial Instruments. Recognition And Measurement Under International Rules
As the present financial markets have broadened and deepened, increasing numbers of firms are utilizing innovative financial instruments to accomplish business objectives and enhance shareholder value. It is crucial for the financial managers to keep abreast of available financial instruments, the business settings in which these instruments can create—and destroy—value, and modern analysis techniques for these instruments. A financial manager also should possess a basic understanding of the markets in which these instruments trade. The article provides a brief presentation of these instruments, along with some examples based on the International Accounting Standards 32 Financial instruments: disclosure and presentation and International Accounting Standards 39 Financial instruments: recognition and measurement.
Volume (Year): 5 (2010)
Issue (Month): 1 (March)
|Contact details of provider:|| Postal: Bd.Expozitiei 1B, Bucuresti, Sector 1, Etaj 3, 012101|
Web page: http://www.rau.ro/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:5:y:2010:i:1:p:106-113. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alex Tabusca)
If references are entirely missing, you can add them using this form.