Aspecte privind anularea recunoasterii activelor financiare conform IAS 39

Maria Carmen Avram ()
Additional contact information
Maria Carmen Avram: The Department of Economics, Quantitative Analysis and Business Information Systems, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University
Authors registered in the RePEc Author Service: Maria Carmen Huian

Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), 2006, vol. 52-53, 53-58

Abstract: Accounting for financial assets has undergone a real revolution since the publication of IAS 39 "Financial Instruments: Recognition&Measurement". Particularly, the rules concerning the derecognition of these assets are entirely new and complex and therefore not easily applicable. They are based upon the principle of "substance over form" which is not very used in our country. This paper deals with these new rules and presents them in a light that is meant to facilitate their understanding by the Romanian accountants.

Keywords: financial assets; derecognition; control; continuing involvement; IAS 39 (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://anale.feaa.uaic.ro/anale/resurse/09_Avram_M ... anciare_cf_IAS39.pdf (application/pdf)
http://anale.feaa.uaic.ro/anale/en/Arhiva%202006%20-%20Avram/127 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aic:journl:y:2006:v:13:p:53-58

Access Statistics for this article

More articles in Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015) from Alexandru Ioan Cuza University, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Sireteanu Napoleon-Alexandru ().