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International Accounting
 

Modern model of the account of financial tools

Vol. 13, Iss. 17, DECEMBER 2010

Available online: 3 December 2010

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Alekseeva G.I. PhD, associate professor, Federal State Educational Institution of Higher Professional Education, Finance Academy under the Government of the Russian Federation
consulting777@mail.ru

It is known that financial instruments are one of the most difficult objects of the accounting. In given article are considered requirements to representation and disclosing of the information on financial instruments.

Keywords: financial instrument, valuation, acknowledgement, reclassification, depreciation, hedging, financial report, disclosures of the information

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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