Home  Journals  International Accounting  12(132) - 2009 December

Measurement of financial investments in Russian and international accounting practice

Available online: 7 December 2009

Subject Heading: REPORTING REFORMING

JEL Classification: 

Because of situation on stock exchange and world economic crisis the most actual problem in enterprise accounting and financial reporting is the real current cost of financial assets. This article presents the analysis of differences in measurement of financial investments in Russian accounting practice and IFRS. Authores shou the problemes and peculiarity of financial investment measurement methods using in modern accounting of our country accounting of our country and make a conclusion about necessity of new accounting method for financial investment witch haven’t current cost.

Keywords: financial investments, revaluation, current cost, impairment of financial (investments, historical cost, fair value, international financial reporting standard)

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

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