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    STUDIA NEGOTIA - Issue no. 2 / 2001  
         
  Article:   ASPECTS OF FINANCIAL INSTRUMENTS IN VISION OF THE INTERNATIONAL ACCOUNTING STANDARDS.

Authors:  CRISTINA NISTOR.
 
       
         
  Abstract:  The issue of adapting the Romanian Accounting System to the International Accounting Standards requires a good knowledge about it from all specialists. The financial instruments are getting an important role in a market economy and the relations that are established by them, between the firms, have a big part.  
         
     
         
         
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