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International Accounting

26(176) - 2011 July

Problems of accounting of financial instruments on Russian and international standards

Vol. 14, Iss. 26, JULY 2011

Available online: 12 July 2011

Subject Heading: Account problems

JEL Classification:

Parasotskaya N.N. candidate of economic sciences, the senior lecturer of chair «Accounting», Financial university at the Government of the Russian Federation
nataly@mmti.ru

Shevchenko A.N. the student of the fourth year of registration faculty, Financial university at the Government of the Russian Federation
artyom_sportenjy@mail.ru

This article explores the concept of a financial instrument. It exposes accounting problems of this type of assets in Russian and international practice, discloses questions on displaying information on the relevant article of reporting. Article also expands problems of the development of Russian accounting of financial investments.

Keywords: accounting, financial instrument, IFRS, RAS, securities

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

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