At the present moment, any investment contract (debtor, investment in shares, derivative instrument and other) in enterprise is considered a financial instrument. The financial assets arise at the enterprise – investor at the result. The financial assets have different attributes depending on conditions of contract. These attributes influence on the recognition, measurement and accounting at financial assets. Thus, in conditions of a market economy this type of assets is devoted a special attention in IFRS. The authors suggested their solution for questions of methodology and practice character in this article.