The accounting and the financial administration of the enterprises adhere to worldwide rules, issued by accounting experts members of an worldwide committee whose role is to promulgate accounting concepts to regulate the worldwide accounting management hence these regulations, emanated by the IASC (Global Accounting Standards Committee), as an inside committee of the IASC (Global Federation of Accountants), are denominated IAS (Worldwide Accounting Requirements). IAS 39 has been emanated in 1998, with the title "Monetary instruments exposition of the financial accounts investment online and supplementary information". This rule is supposed to control the statements illustration of the fiscal instruments, and it is divided in 5 fundamental elements Definition and classification of the economic things to do and liabilities Initial study and money things to do and liabilities charge-off First and successive analysis of the money pursuits and liabilities located Statement of the hedging Disclosure. 1 of improvements brought by the IAS 39 is the definition of a economic instrument as any contract that entails a economic banc de binary activity for an enterprise corresponding to a monetary liability of another a person. The notions included in the IAS 39 are applicable to any kind of enterprise, with no variances of juridical kind, dimension or action. A different innovation, probably the primary a person, is the definition of the principle of honest price, that can be related to the basis of the financial report of an enterprise, and is outlined as the beneficial thought with which a very good can be exchanged, or penny stocks a liability can be extinguished, amongst two parts, knowledgeable and available for an equal transaction. That is, the truthful value establishes the will of offering an successful worth to the products that two parts voluntarily and intentionally exchange, so that the exchange may possibly be equal and truthful for the two areas. IAS 39 defines and classifies monetary actions and liabilities, dividing them in classes so that they are rationally separated, states the requirements to quantify the losses dependent on expenditures or on penny stocks the truthful price, disciplines the hedging functions and divides them into categories. In the conclude, IAS 39 is a total regulation of the financial statements, but applying it is definitely not a basic for the enterprises to enable them in this, some programs have been produced to stick to the suggestions of the international statements committee, following all its regulations and polices. They are exhaustive informatics plans, capable to fix difficulties related with the statements management of the enterprises, that fx trading permit to preserve hours or even days of work committed to the review of the money and statements administration of the variances they are hedging software package packages that not only worth the objective evaluations pertaining to rules and customs, but also all the achievable variances connected with the commencing stage of each and every fiscal contract, or the objectives that it have to accomplish, the barrier possibilities and so on, tracing a customized route that varies for every agreement or money undertaking, reaching updated and careful effects.