Accounting for securities

My work focuses on legal and accounting definition of securities distributed according to the type, form and other factors.It will focus in particular on simplification of stocks and bonds, their measurement and reporting. Work also includes a simlified example, which compares the methods of valuation of securities in accordance with IFRS applicable to their different impacts on basic finacial indicators. At the conclusion I tried to briefly compare the international financial system IAS/IFRS and US GAAP, and I added some informations from the securities trading and publishing