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International Accounting

28(178) - 2011 July

Estimation and transformation of financial assets and liabilities items to the IFRS format

Vol. 14, Iss. 28, JULY 2011

Available online: 19 July 2011

Subject Heading: REPORTING REFORMING

JEL Classification:

Sheshukova T.G. doctor of economic sciences, professor, head of the department of accounting, audit and economic analysis, State Educational Institution of Higher Professional Training “Perm’ State University”
8-342-23-96-254

Ponomareva S.V. Candidate of Economic Sciences, Senior lecture Department of Accounting, Audit and Economic Analysis, Perm State University
psvpon@mail.ru

In article the basic mechanisms of reflection, estimation and transformation of financial assets and liabilities according to the international standards of the financial statements are considered. In contrast to the Russian accounting rules and accountancy reporting under IFRS derivatives are reflected in balance as financial assets or as financial liabilities. Financial instruments play a leading role in ensuring the effective functioning of financial markets.

Keywords: international standards of financial statements, financial assets and liabilities, estimation, transformation fair value

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

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