期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：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.
