IMPACT OF THE FINANCIAL ASSETS METHODS OF RECOGNITION ON THE FINANCIAL POSITION AND RESULTS OF FIRMS
IMPACT OF THE FINANCIAL ASSETS METHODS OF RECOGNITION ON THE FINANCIAL POSITION AND RESULTS OF FIRMS

Summary/Abstract: The evolution of international economic exchanges and of cooperation, industrial and investment policies, opening the national commercial spaces and liberating the capital movements generated a globalization trend in the area of international financial relations. The evolutions recorded on global financial markets during the last decades required drafting some international accountancy standards concerning the financial instruments. Categorization of the financial instruments in assets and financial debts is accepted from the financial and accountancy point of view. The accountancy standards concerning recognition and assessing the financial instruments have a great influence on the manner for registering them in accountancy books. In this paper is analyzed, after describing the methods for recognition financial assets, the influence of these methods on the financial positions and results of a company. The results of such an analysis cannot be generalized for all types of financial assets, reason due to which it is mandatory performing a research on different types of financial assets.

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