Browsing by Subject "valoare justă"

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  • Ţurcanu, Viorel; Golocialova, Irina (Academide de Studii Economice a Moldovei, 2014)
    At the present moment, any investment contract (debtor, investment in shares, derivative instrument and other) in enterprise is considered a financial instrument. The financial assets arise at the enterprise – investor at ...
  • Grosu, Veronica; Mihaila, Svetlana (ASEM, 2019-04)
    International Accounting Standards IAS 39 and IFRS 9 have as objective the classification and measurement of financial instruments, which are basically the pillars for the preparation of financial statements of banking ...