Consideraţii privind recunoaşterea şi evaluarea activelor financiare conform IFRS

Abstract

In order to ensure the credibility of the accounting information, the changes provided by the International Financial Reporting Standards (IFRS) require the classification of the financial assets according to the following categories: financial assets carried at amortised cost and financial assets carried at fair value. Because of the complexity of the assets measurement process that isn’t an automatic one but a process that requires the application of a professional judgment, this article aims to define the directions of improvement of the financial assets accounting process, through their recognition, classification and measurement.