文章基本信息

标题：MODELS THAT EVALUATE THE VALUE OF THE FINANCIAL INSTRUMENTS. RECOGNITION AND MEASUREMENT UNDER INTERNATIONAL RULES
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作者：Mihaela Gruiescu ; Corina Ioanăş ; Adriana Florina Popa 等
期刊名称：Romanian Economic and Business Review
印刷版ISSN：1842-2497
出版年度：2010
卷号：5
期号：1
出版社：Universitatea Romano-Americana
摘要：s the present financial markets have broadened and deepened, increasing numbers of firms are utilizing innovative financial instruments to accomplish business objectives and enhance shareholder value. It is crucial for the financial managers to keep abreast of available financial instruments, the business settings in which these instruments can create—and destroy—value, and modern analysis techniques for these instruments. A financial manager also should possess a basic understanding of the markets in which these instruments trade. The article provides a brief presentation of these instruments, along with some examples based on the International Accounting Standards 32 Financial instruments: disclosure and presentation and International Accounting Standards 39 Financial instruments: recognition and measurement.
关键词：financial markets; financial instruments; financial assets; financial debts