NATIONAL RECENT DEVELOPMENTS CONCERNING ALTERNATIVE EVALUATION RULES  Cover Image

NATIONAL RECENT DEVELOPMENTS CONCERNING ALTERNATIVE EVALUATION RULES
NATIONAL RECENT DEVELOPMENTS CONCERNING ALTERNATIVE EVALUATION RULES

Author(s): Cristina Bontaş Bunea , Mihaela Cosmina Petre
Subject(s): Economy
Published by: Editura Eurostampa
Keywords: financial instruments; risks and advantages; fair value; revaluation

Summary/Abstract: Under the current circumstances wherein the economic environment is influenced by increasingly fast and complex changes, having in view a required and expected development of Romanian market, the domestic firms will increasingly require financial tools. Consequently, their accounting, presentation and description of information related to individual or consolidated accounts and analysis of impact concerning their use over financial performances and position of entities are extremely hot topics for professional Romanian accountants, for which the issues approached in this paper are increasingly useful.

  • Issue Year: XVI/2010
  • Issue No: 16
  • Page Range: 94-101
  • Page Count: 7
  • Language: English
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