Home  Journals  International Accounting  24(222) - 2012 June

Features of classification of financial instruments

Available online: 27 June 2012

Subject Heading: PROBLEMS. OPINIONS. SOLUTIONS

JEL Classification: 

In the article the questions of classification of financial instruments from a position of the theory of the financial markets and from the point of view of accounting are considered. Domestic and foreign experience of classification of financial instruments, including work of Committee on the International Financial Reporting Standard in the field of the accounting of financial instruments is analyzed and generalized. On results of the analysis the scheme of classification of financial instruments that promotes the solution of separate problems of an assessment of financial instruments in accounting is offered.

Keywords: financial instruments, financial markets, classification, derivatives, securities

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive