Home  Journals  International Accounting  5(299) - 2014 February

Accounting of financial instruments and investments in accordance with ias and accounting regulations: methodological problems and distinctions

Available online: 7 February 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

In regulating accounting of financial instruments and investments according to IFRS and Accounting Regulations we may point out a lot of methodological problems. «Financial instruments» are supposed to be the first step of the project on the replacement of IFS9 «Financial instruments, recognition and assessment» but its introduction is also postponed till 01.01.2015. In the present article we made analyses of IFRS32, IFRS39, IFRS7 and the project of IFRS9 in a cross way reference to Accounting Regulations 19/02 of operating editions. The further improvements as a development of above mentioned standards and the process of elimination of existed methodological problems in the sphere of financial instruments accounting and investments are concluded.

Keywords: financial instruments, investments, discounting, evaluation methods, derivatives, methodological problems, Accounting Regulations

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

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