Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Model of the account of financial instruments it agree IFRS 9 «Financial Instruments»
Available online: 28 September 2010 Subject Heading: REPORTING REFORMING JEL Classification:
In given article preconditions of working out IFRS 9 «Financial Instruments» which since 2013 will replace operating IAS 39 «Financial Instruments: Recognition and Measurement», also reveal substantive provisions of the new standard. Keywords: financial instrument, valuation, acknowledgement, reclassification, financial report, disclosures of the information |
ISSN 2311-9381 (Online)
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