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Financial Instruments: the Essence, Diversity and Role in the Process of Modernization of the Electric Power Sector [PDF]

open access: yesProblemi Ekonomiki, 2017
The aim of the article is to clarify the methodological basis for further research concerning analysis of the existing practices and development of proposals on using financial instruments for the modernization of the Ukrainian electric power sector, in ...
Abakumenko Olha V., Lukiashko Pavlo O.
doaj  

IFRS 7 Financial Instruments: Disclosures - A Closer Look [PDF]

open access: yes
The International Accounting Standards Board issued the International Financial Reporting Standard 7, Financial Instruments: Disclosures. The objective of IFRS 7 is to provide more transparency to financial statement users on an entity’s exposure to ...
Muthupandian, K S
core   +1 more source

FİNANSAL ARAÇLARIN TMS/TFRS VE BOBİ FRS ÇERÇEVESİNDE MUHASEBELEŞTİRME ESASLARININ KARŞILAŞTIRILMASI

open access: yesMehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2019
Nowadays, the high volume of activities in rapidly changing market conditions increases the effects of financial instruments on balance sheets. Nevertheless, financial instruments are closely interest to both the financial information users within ...
Osman TUĞAY, Kadriye ARISOY
doaj   +1 more source

Financial instruments of the poor: Initial findings from the financial diaries study [PDF]

open access: yes
A new data set called the Financial Diaries has been produced, based on a sample of 166 households, drawn from three different areas (Langa, Lugangeni and Diepsloot), from a range of dwelling types and wealth categories.
Daryl Collins
core   +1 more source

Optimization of the Financial Instruments Portfolio [PDF]

open access: yesGlobal Economic Observer, 2016
The management of financial instruments portfolio is a complex activity that is based on a series of scientific models through which it is possible to assess the financial performance of securities markets, but also the risks to which investors expose ...
MĂDĂLINA ANTOANETA RĂDOI   +1 more
doaj  

Knowledge, Technology Adoption and Financial Innovation [PDF]

open access: yes
Why are new financial instruments created? This paper proposes the view that financial development arises as a response to the contractual needs of emerging technologies.
Ana Fernandes
core  

Innovative Financial Instruments in EU Funding Schemes

open access: yesBaltic Journal of European studies, 2013
Innovative financial instruments, in the context of the funding schemes of the European Union, are different from funding by way of direct subsidies. These financial instruments can be divided in two large groups: instruments offering risk capital and ...
Branten Eva, Purju Alari
doaj   +1 more source

Essence of cryptocurrency as methodological prerequisite of its accounting reflection

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017
The research deals with the issue of reflection in accounting cryptocurrencies and the ways of solving it through determining the economic essence of such currencies.
O.M. Petruk, O.S. Novak
doaj   +1 more source

Islamic banking and derivative financial instruments

open access: yesХабаршысы. Экономика сериясы, 2016
Methodological base of research in given clause was made with mod­ ern concepts Islamic banking and Islamic model of financing takaful (in­ surance) as a whole.
N. Baitenova, D. Zamanbekov, A. Imataeva
doaj  

Considerations Regarding the Recording in the Entities' Accounting of the Instruments for Financing the Operating Activities [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2020
Recent developments in the national economy have shown the need to diversify and make more flexible the instruments used to finance current operating activities.
Traian Cristin Nicolae
doaj  

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