Dumitru, Matis; Giorgiana, Bonaci Carmen; Ioana, Coroiu … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 534-540
Our paper develops an analysis on the accounting regulation process by considering the field of financial instruments as one of the most controversial areas of financial reporting. After a brief introduction, comprising aspects related to the accounting regulation process, we first stop upon the...