期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
期号：2
页码：226-230
语种：English
出版社：Academica Brâncuşi
摘要：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.
