The Romanian accounting system has gone through a radical reform in the last years, but
the preoccupations for improving and developing Romanian accounting still continue. In …

Pursuing the reflection of the close image of the financial position of a company, and its
performance leads to the entities obligation of estimating and recording the depreciation, the …

In the last period, historical cost–regarded as valuation basis funding traditional accounting
systems in the past–has no longer succeeded in offering an universal background to the …

One of the most important aspects of an entity is, without doubt, how to finance it, this being
an ongoing concern of managers, particularly seeking the cost reduction of the borrowed …

The issuer of a non-derivative financial instrument shall evaluate the terms of the financial
instrument in order to determine, whether it contains both a liability, as well as an equity …

Accounting Hedge Operations of a Fair Value Page 573 Accounting Hedge Operations of a Fair
Value Gudan Paulina “Valahia” University of Targoviste paulina_gudan@ yahoo. com Oprea …

Without taking into account their nature, risks have consequences for the financial bill which
are often very important. For this reason, the attention given to the problem of protection …

SC ALMIDA TRIVALE SRL Page 1 LUCRĂRI ŞTIINŢIFICE, SERIA I, VOL. XIII (3) 313
SETTLEMENT IN THE ENTITY’S OWN EQUITY INSTRUMENTS DECONTAREA ÎN …

An entity will provide information through which the users of financial situations can evaluate
the nature and size of the risks that came from financial instruments and where the entity is …

The foundation of fair value represents the entity following the business principle with out
having any intention or any need of liquidating or eliminating the size of its operation or …