International Development Concerning Classification and Evaluation of Financial Instruments

Mihaela – Cosmina Petre and Cristina Bunea-Bontas

Ovidius University Annals, Economic Sciences Series, 2010, vol. X, issue 1, 1788-1792

Abstract: Under the current circumstances wherein the economic environment is hallmarked by increasingly faster and more compelx changes, for a required and expected development of Romanian market, the local firms will increasingly use financial instruments. Consequently, their accounting, presentation and description of information related to individual or consolidated accounts and the analysis of impact as regards their use over the entities’ performances and financial standing become hot topics for professional accountants, for which the aspects approached in the paper are increasingly useful. The article aims to present the main amendments to the international standard concerning classification and evaluation of financial instruments.

Keywords: International development; evaluation; financial instruments (search for similar items in EconPapers)
JEL-codes: M41 O16 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:10:y:2010:i:1:p:1788-1792

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