Features of accounting of financial instruments in accordance with international financial reporting standards
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657.221 (1)
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SYRTSEVA, Svitlana, LUHOVA, Olha, PISOCENKO, Tatiana. Features of accounting of financial instruments in accordance with international financial reporting standards. In: Проблемы и вызовы экономики региона в условиях глобализации , 26 octombrie - 26 noiembrie 2020, Comrat. Comrat, Republica Moldova: Tipografia "Centrografic”, 2020, Editia 6, Vol.2, pp. 209-214. ISBN 978-9975-83-115-4.
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Проблемы и вызовы экономики региона в условиях глобализации
Editia 6, Vol.2, 2020
Conferința "Проблемы и вызовы экономики региона в условиях глобализации "
Comrat, Moldova, 26 octombrie - 26 noiembrie 2020

Features of accounting of financial instruments in accordance with international financial reporting standards

CZU: 657.221

Pag. 209-214

Syrtseva Svitlana, Luhova Olha, Pisocenko Tatiana
 
Mykolayiv National Agrarian University
 
 
Disponibil în IBN: 14 ianuarie 2021


Rezumat

The article is devoted to the peculiarities of accounting for financial instruments in accordance with the current requirements of International Financial Reporting Standards. The paper defines which assets and liabilities are classified as financial instruments for accounting purposes.  The principles of their measurement and what information about them should be reflected in the accounting policiesare presented.

Cuvinte-cheie
financial instruments, accounting policies, cashinstruments, derivative instruments, financial asset, financial liabilities, capital instruments