Home  Journals  International Accounting  38(236) - 2012 October

Accounting of adjustments of financial investments' value

Available online: 17 October 2012

Subject Heading: Account problems

JEL Classification: 

New forms of the accounting reporting make special demands to an order of disclosure of information on financial investments in explanations to the balance sheet. The technique of the isolated accounting of initial cost of financial investments and their saved-up adjustments is given in the article. The order of disclosure of information in explanations to the balance sheet is considered.

Keywords: financial investments, accumulated adjustments, notes to the balance sheet

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

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