Differentiation criteria for bonds

Author:Univ. prof., PhD Elena DOBRE



Keywords:legal criteria, commerce effects, securities, negotiable, accounting criteria

Reviewing the differentiation criteria for bonds and financial instruments, the authors focus on the legal criterion, on the financial one, as well as on the accounting criterion.\r\n\r\nShe mentions that in the approach contained in the International Accounting Standards, bonds are financial instruments represented by any contract, which simultaneously generates a financial asset for a company and a financial debt or an equity instrument for another company.