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International Accounting
 

Financial assets and financial obligations in the context of ISFR (NSFR 2)

Vol. 15, Iss. 24, JUNE 2012

Available online: 27 June 2012

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

Isakova S.A. PhD in Economics, Doctoral Student, the Financial University under the Government of the Russian Federation
sara_is@mail.ru

In the article modern problems of the accounting of financial assets and financial obligations in the conditions of transition to new system of the account and the reporting of the Kazakhstan organizations are considered.

Keywords: financial assets, financial obligations, derivative instruments, financial investment, share, obligation, equity instrument

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

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