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Derivative Use by Romanian Banks After the EU Adhesion: A Financial Reporting Perspective
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6 (2014) 2, pp. 74-84
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...
Persistent link: https://www.econbiz.de/10012017136
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DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6(2) (2014) July, pp. 74-84
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and individual accounts (starting with 2012). This...
Persistent link: https://www.econbiz.de/10010929221
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Accounting for financial assets and financial liabilities according to IFRS 9
Huian, Maria Carmen - In: Analele ştiinţifice ale Univerşităţii Alexandru … 59 (2012) 1, pp. 27-47
Persistent link: https://www.econbiz.de/10010128476
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The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange
Huian, Maria Carmen - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 748-769
The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial instruments provided by non-financial Romanian groups quoted on Bucharest Stock Exchange for the period 2011-2013. Data from both consolidated and parent-only accounts are tested using...
Persistent link: https://www.econbiz.de/10015195948
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The usefulness of accounting information on financial instruments to investors assessing non-financial companies : an empirical analysis on the Bucharest Stock Exchange
Huian, Maria Carmen - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 748-769
The aim of this paper is to study the value relevance of IFRS-based accounting information regarding financial instruments provided by non-financial Romanian groups quoted on Bucharest Stock Exchange for the period 2011-2013. Data from both consolidated and parent-only accounts are tested using...
Persistent link: https://www.econbiz.de/10011516431