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.