RECOGNITION, MEASUREMENT AND DISCLOSURE OF FINANCIAL
    INSTRUMENTS ACCORDING TO INTERNATIONAL FINANCIAL
                REPORTING STANDARDS (IFRS)


                 Professor PhD Tatiana Danescu, tatiana_danescu@yahoo.com
          Assistant PhD Student Ovidiu Spatacean, spatacean_ioanovidiu@yahoo.com
                            “Petru Maior” University Targu Mures


        Abstract: From investors’ perspective, appropriate recognition and measurement of
financial instruments strengthened by accurate disclosures of information related to investments in
financial instruments, allow a comprehensive view upon financial position, financial performances
and changes in financial position, particularly for publicly traded companies listed on a stock
exchange.
        For the purpose of this paper, appropriate and accurate refer to an IFRS reporting basis
and the requirements that financial statements are prepared in accordance with a set of qualitative
attributes, designed to offer a true and fair view of the financial position and performances of the
securities issuers.

       Key words: financial instruments, recognition, measurement, IFRS, investors.

       Jel codes: D53, F30, G11.