European public health best practice portal - process and criteria for best practice assessment
Archives of Public Health, 2022 Background Non-communicable diseases (NCDs) are major and growing burden on population health and the use and cost of healthcare in EU Member States and beyond.
Magdalena Stepien +3 more
doaj +1 more source
New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9 [PDF]
Ekonomski Pogledi, 2015 Up until now accounting standards regarding financial instruments were changed several times. The latest change was the issuance of the IFRS 9 Financial instruments published for the purpose of simplifying the rules in its predecessor IAS 39 Financial ...
Knežević Goranka +2 more
doaj +1 more source
The Essence and Significance of Financial Instruments for Enterprises in Poland in 2010-2018
Finanse i Prawo Finansowe, 2020 The purpose of the article/hypothesis: The aim of the study is an attempt to show the degree of use of financial instruments by non-financial enterprises operating on the Polish market and to determine whether their application translates into the ...
Marta Paduszyńska
doaj +1 more source
Accounting Identification of Agricultural Receipts as Financial Instruments [PDF]
Облік і фінанси, 2021 Agricultural receipts are a particular financial instrument with industry specifics and are used exclusively by agricultural producers. However, not all types of agricultural receipts are always financial instruments.
Olha Lukova
doaj +1 more source
THE FEASIBILITY AND RISKS OF INVESTING IN MODERN FINANCIAL INSTRUMENTS
Фінансово-кредитна діяльність: проблеми теорії та практики, 2018 Relevance of the article is that the post–crisis economic recovery and the rapid development of European integration are both – a cause and a consequence of higher investment activity, which causes the expansion of the frontiers of the use of financial ...
A. M. Shevchenko
doaj +1 more source
Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes [PDF]
Облік і фінанси, 2021 Accounting data on transactions with financial instruments is an important source of information when conducting economic examinations to uncover economic crimes, the share of which is steadily growing every year.
Olha Lukova
doaj +1 more source
Level of Financial Education in South-Eastern Europe [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 Financial literacy refers to a person's knowledge and skills in managing personal finances and making wise financial decisions. Adequate financial education is essential for making informed choices and avoiding financial problems.
Alina Elena Ionascu +2 more
doaj
A New Set of Financial Instruments
Frontiers in Applied Mathematics and Statistics, 2020 In complete markets there are risky assets and a riskless asset. It is assumed that the riskless asset and the risky asset are traded continuously in time and that the market is frictionless. In this paper, we propose a new method for hedging derivatives
Abootaleb Shirvani +3 more
doaj +1 more source
ISSUERS OF FINANCIAL INSTRUMENTS [PDF]
Challenges of the Knowledge Society, 2016 The rules laid down by Romanian Capital Market Law and the regulations put in force for its implementation apply to issuers of financial instruments admitted to trading on the regulated market established in Romania.
Cristian GHEORGHE
doaj
FINANCIAL INSTRUMENTS EVALUATION AND THE DIFFICULTIES OF ECONOMIC AND FINANCIAL COMMUNICATION [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The objective of this paper is to promote accounting culture and the registered progress regarding the presentation and evaluation of the financial instruments within the annual accounts of the entity and the way in which the accounting treatment that ...
MARIAN SOCOLIUC, VERONICA GROSU
doaj