FINANCIAL INSTRUMENTS IN CAP 2020+ [PDF]
Financial instruments (FIs) have been an element of EU policies for almost 2 decades. They arein use also in CAP. Yet, they have not gained much popularity due to both their novelty in CAP and thecomplexity of their implementation.
Barbara Wieliczko
doaj +1 more source
Accounting Identification of Agricultural Receipts as Financial Instruments [PDF]
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 Essence and Significance of Financial Instruments for Enterprises in Poland in 2010-2018
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
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European public health best practice portal - process and criteria for best practice assessment
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
THE FEASIBILITY AND RISKS OF INVESTING IN MODERN FINANCIAL INSTRUMENTS
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
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Level of Financial Education in South-Eastern Europe [PDF]
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
Accounting for financial instruments in the banking industry: conclusions from a simulation model [PDF]
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial ...
Reichardt, Rolf +5 more
core +1 more source
New accounting rules for the recognition and measurement of financial instruments: Some issues implied by the IFRS 9 [PDF]
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
Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes [PDF]
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
Estimation of Value at Risk (VaR) for Investments in Islamic and Conventional Financial Instrume [PDF]
This article focuses on the risk and security of investments in Islamic financial instruments compared to conventional financial instruments. It seeks to answer the question: Are Islamic financial instruments a safe haven for investors?
Mir Hossein Mousavi +1 more
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