Home  Journals  International Accounting  12(144) - 2010 September

Model of the account of financial instruments it agree IFRS 9 «Financial Instruments»

Available online: 28 September 2010

Subject Heading: REPORTING REFORMING

JEL Classification: 

In given article preconditions of working out IFRS 9 «Financial Instruments» which since 2013 will replace operating IAS 39 «Financial Instruments: Recognition and Measurement», also reveal substantive provisions of the new standard.

Keywords: financial instrument, valuation, acknowledgement, reclassification, financial report, disclosures of the information

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

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