期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2007
卷号：1
期号：9
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：From investors’ perspective, appropriate recognition and measurement of financial instruments strengthened by accurate disclosures of information related to investments in financial instruments, allow a comprehensive view upon financial position, financial performances and changes in financial position, particularly for publicly traded companies listed on a stock exchange. For the purpose of this paper, appropriate and accurate refer to an IFRS reporting basis and the requirements that financial statements are prepared in accordance with a set of qualitative attributes, designed to offer a true and fair view of the financial position and performances of the securities issuers.
