Home  Journals  International Accounting  46(196) - 2011 December

Improvement of accounting for financial investments

Available online: 8 December 2011

Subject Heading: Account problems

JEL Classification: 

In the article it is critically assessed the existing provisions in the area of accounting of securities and other financial investments. Concrete proposals for their improvement, based on the needs of modern business are given.

Keywords: statement of Position on accounting; financial investments; evaluation of financial derivatives; international financial reporting standards

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

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