文章基本信息

标题：Fair Value Measurement Of Financial Instruments in Accounting Banking System
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作者：Dobre Elena ; Petrascu Daniela
期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：2
语种：English
出版社：Ovidius University Press
摘要：Financial instruments in any banking activity are obvious necessary and represented anytime an efficient way to control risks. Nowadays,attention is focused on fair value measurement lightened by IFRS 13. This paper is one of the first part of a more large project aimed we explain the mechanism of such a derivatives use to the hedging of price risks in banking field. The special purpose and research question is to discover the level of assimilation of good practices in this field in Romania. Our study will be empirical based on financial reporting. The qualitative approach follows the critical research method. The core paper is about the fair value measurement used in banking system and try surprising prudence and flexibility. The findings are valuable by reliving critical aspects and risks and are quite interesting for professional groups such as banking managers,accountants and also for students or trainees.
关键词：fair value;measurement;financial instruments;derivatives;hedging;banking