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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 7, Number 3, Year 2019| CONCEPTS OF IDENTIFYING AND EVALUATING FINANCIAL ASSETS | 
Download | | Author(s): Viorel Turcanu, Marcela Focsa | | DOI: 10.4316/EJAFB.2019.736 | | Abstract: In the composition of the assets of the contemporary entities, an important place belongs to the free assets of their main activity. These elements, according to one concept, are recognized and presented in the balance sheet as financial investments, and according to another concept - as financial assets. The mission of the authors of this paper was the analysis of these concepts, the treatment of financial instruments by International Financial Reporting Standards (IFRS) and the European Directive 2013/34/EU, the argumentation of priorities and deficiencies, which concern the respective information in the financial statements. At the same time, the connection of the concepts of identifying the financial assets with the accounting systems and the financial reporting based on the information from the balance sheets of some countries are certified. The results of the investigations concerned can serve as a direction to improve the way of identifying, evaluating and presenting information on financial assets. | | Keywords: Financial Assets, Financial Investments, Financial Instruments, Recognition, Accounting, Evaluation. | References:
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