Home  Journals  International Accounting  14(308) - 2014 April

"Reserve" impairment of financial investments

Available online: 9 April 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 2-10

In the conditions of formation of a civilized market relations under scrutiny was Reserve commercial organizations, interpreted by many authors as an effective means to minimize financial risks. In this article, while not denying reservation system resources at all, we have attempted to prove that not all reserves are an effective means of minimizing risks. In particular, this applies to the impairment of financial investments, if they are recognized initially at fair value and subsequent changes therein are recognized in the other comprehensive income.

Keywords: financial investments, provisions for impairment of financial investments, the fair value option, other comprehensive income

References:

1. Mezhdunarodnye standarty finansovoi otchetnosti 2010: izdanie na russkom iazyke [International Financial Reporting Standards in 2010: in Russian]. Moscow, Askeri – ASSA Publ, 2010.
2. Plotnikov V.S., Plotnikova O.V. Kontseptsiia finansovogo kapitala v sdelke po ob"edineniiu biznesa [The concept of financial capital in a business combination]. Mezhdunarodnii buhgalterskii uchet – International Accounting, 2013, no. 46 (292).
3. Plotnikov V.S., Plotnikova O.V. Uchet finansovykh instrumentov kak faktor obespecheniia dostovernosti informatsii o funktsionirovanii kompanii na rynke [Accounting for financial instruments as a factor in ensuring the reliability of information on the functioning of the market]. Мoscow: FINANSY i KREDIT Publ., 2013.
4. Sharpe W., Aleksader G., Bailey J. Investitsii: per s angl. [Investments: transl. from Eng]. Moscow: INFRA-M, 1997.

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive