MODELS THAT EVALUATE THE VALUE OF THE FINANCIAL INSTRUMENTS. RECOGNITION AND MEASUREMENT UNDER INTERNATIONAL RULES

Mihaela Gruiescu (), Corina Ioanăs () and Adriana Florina Popa ()
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Mihaela Gruiescu: Romanian American University in Bucharest
Corina Ioanăs: Academy of Economic Studies in Bucharest
Adriana Florina Popa: Academy of Economic Studies in Bucharest

Romanian Economic Business Review, 2010, vol. 5, issue 1, 106-113

Abstract: 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.

Keywords: financial markets; financial instruments; financial assets; financial debts (search for similar items in EconPapers)
Date: 2010
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