Home  Journals  International Accounting  5(299) - 2014 February

Fair value accounting impact on the financial results of credit institutions

Available online: 7 February 2014

Subject Heading: CREDIT ORGANIZATION

JEL Classification: 

This article examines the correlation between the fair value accounting of financial assets and the financial results of the Russian Federation credit institutions during the period from 2008 to 2012. In order to answer this question, the authors preliminarily discuss the definition of the financial assets and fair value. Finally, the article analyzes the fair value accounting of financial assets.

Keywords: financial crisis, financial instruments, financial assets, measurement of financial assets, fair value, historical cost, amortized cost, International Financial Reporting Standards, credit institutions

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

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