FINANCIAL INSTRUMENTS EVALUATION AND THE DIFFICULTIES OF ECONOMIC AND FINANCIAL COMMUNICATION

Marian Socoliuc and Veronica Grosu
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Marian Socoliuc: STEFAN CEL MARE UNIVERSITY OF SUCEAVA
Veronica Grosu: STEFAN CEL MARE UNIVERSITY OF SUCEAVA

Annals - Economy Series, 2015, vol. 2, 226-230

Abstract: The objective of this paper is to promote accounting culture and the registered progress regarding the presentation and evaluation of the financial instruments within the annual accounts of the entity and the way in which the accounting treatment that can be applied to these elements can influence the information that makes the subject of economical and financial communication.

Keywords: international financial reporting standard; financial instruments; financial communication. (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2015:v:2:p:226-230

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