IDEAS home Printed from
   My bibliography  Save this article

Models That Evaluate The Value Of The Financial Instruments. Recognition And Measurement Under International Rules


  • Mihaela Gruiescu

    () (Romanian American University in Bucharest)

  • Corina Ioanăs

    () (Academy of Economic Studies in Bucharest)

  • Adriana Florina Popa

    () (Academy of Economic Studies in Bucharest)


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.

Suggested Citation

  • Mihaela Gruiescu & Corina Ioanăs & Adriana Florina Popa, 2010. "Models That Evaluate The Value Of The Financial Instruments. Recognition And Measurement Under International Rules," Romanian Economic Business Review, Romanian-American University, vol. 5(1), pages 106-113, March.
  • Handle: RePEc:rau:journl:v:5:y:2010:i:1:p:106-113

    Download full text from publisher

    File URL:
    Download Restriction: no


    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: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). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.