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...

The companies supply information all the interested users. But, the quality of information is doubtful, sometimes, because the company, like supply of information, has in view the certain purposes. Each user wants a result, so that the users, that own the power, influence the supplied image. In...

Modern society require to managers of the organizations to use both technology and knowledge to take necessary decisions in order to ensure the performance and long-term sustainability of the organization. Accounting information provided by financial statements is one of the most decisive...