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...

Most of the international commercial transactions consist of merchandise and capital flows. The fluidization of these flows implies special financing techniques or the use of some payment instruments adequate to the purpose: minimum risk, time and cost. The payment sources or instruments can...

At once with the development of money as medium of exchange, the feudal lords found out an easy way to obtain more monetary resources by monopolizing the coins’ mint. As result, they used to ask a certain percent from the gold quantity that people wanted to transform in coins (call brassage)....

Investment companies are exploring the best opportunities on financial markets for financial instruments transactions in order to optimize the portfolio structure and to diversify the risk. Trading the financial derivatives is assumed to be one of the most efficient methods to increase the...