Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Problems of accounting of financial instruments on Russian and international standards
Available online: 12 July 2011 Subject Heading: Account problems JEL Classification:
This article explores the concept of a financial instrument. It exposes accounting problems of this type of assets in Russian and international practice, discloses questions on displaying information on the relevant article of reporting. Article also expands problems of the development of Russian accounting of financial investments. Keywords: accounting, financial instrument, IFRS, RAS, securities |
ISSN 2311-9381 (Online)
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