CRITICAL ANALYSIS OF THEIR RISK FINANCIAL INSTRUMENTS

Caruntu Alexandru and Holt Gheorghe
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Holt Gheorghe: CONSTANTIN BRANCUSI UNIVERSITY OF TARGU-JIU, ROMANIA

Annals - Economy Series, 2013, vol. 6, 189-191

Abstract: In the last decade, accounting for financial instruments has experienced a revolution, following the publication of accounting rules on recognition and measurement of these instruments saddle. Need to develop standards for financial instruments appeared on the background of explosion using derivatives and the markets in which they are traded, and as a result of numerous financial scandals that rocked developed countries in the last decade. These were based, among other causes, improper use of derivatives and hiding their disastrous effects of poor management by keeping them off balance and failure to provide related information in the notes of the financial statements. Keywords: balance, financial statements, stocks, bonds

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2013:v:6:p:189-191

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