期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：6
页码：189-191
语种：English
出版社：Academica Brâncuşi
摘要：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.
