Conceptual benchmarks on financial instruments measurement
Author:
Associate Prof. PhD. Paul DIACONU, University Lecturer PhD Student Nicoleta COMAN
JEL:
DOI:
Keywords:
financial instrument, asset, debt
Abstract:
The criteria for the financial instruments recognition, either they are a debt or a financial asset, comes from an asset or liability recognition, in general.\r\n\r\nThe recognition is the process of registering in the balance sheet an element which meets the following criteria:\r\na. is probable that any future economic benefit associated to it or which is taken our from an enterprise;\r\nb. The element has a cost or a value, which can be reliable measured;\r\n