Aspecte privind anularea recunoasterii activelor financiare conform IAS 39

Accounting for financial assets has undergone a real revolution since the publication of IAS 39 "Financial Instruments: Recognition&Measurement". Particularly, the rules concerning the derecognition of these assets are entirely new and complex and therefore not easily applicable. They are based upon the principle of "substance over form" which is not very used in our country. This paper deals with these new rules and presents them in a light that is meant to facilitate their understanding by the Romanian accountants.