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Pages: 10
Price: 3 Points

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  • OPPORTUNITIES FOR DIRECT INVESTMENT IN THE INFORMATION ECONOMY

    As early as the second half of the twentieth century, it was already clear to all the scholars and researchers of the society and its inherent economy that the industrial economy was on the wane, and its place was gradually occupied by a new, post-industrial (information) economy. The aim of the present paper is to highlight some aspects of the ...

  • CLASSIFICATION, EVALUATION AND ACCOUNTING POSSIBILITIES FOR DERIVATIVE FINANCIAL INSTRUMENTS

    The undeniable interest of economic theory and practice towards financial derivatives makes them a current subject of analysis. The existence of derivatives raises the logical question about their purpose. If an investor participates in the distribution of a company’s profits by holding its shares, why do they apply another instrument that is ...

  • LEASE AGREEMENTS IN LESSEES’ FINANCIAL STATEMENTS ACCORDING TO IFRS 16 LEASES

    A main requirement in financial statements is to faithfully present the information about their elements. This also applies to financial information regarding a lease. After the adoption of IFRS 16 Leases and its entry into force on January 1, 2019, it is of paramount importance to know and apply its requirements. The changes in this Standard ...