Avram, Maria Carmen - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 52-53 (2006) November, pp. 53-58
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...
