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International Accounting

6(252) - 2013 February

Disclosure of financial instruments in financial statements

Vol. 16, Iss. 6, FEBRUARY 2013

Available online: 19 February 2013

Subject Heading: REFORMING OF STATEMENTS

JEL Classification:

Plotnikov V.S. Doctor of Economics, Professor of Department«Accounting and Finance», the Deputy Director for educational and scientific work, the Balakovo Institute of Economics and Business (branch), the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

Plotnikova O.V. PhD in Economics, Associate Professor of Department «Accounting and Finance», the Balakovo Institute of Economics and Business (branch), the Saratov State Socio-Economic University
vcplotnikov@yandex.ru

In this article the task to open the procedure of reflection of information on financial instruments in financial statements wasn't set. The main task consisted in definition of the principles of concepts on the basis of which information in financial statements on financial instruments was revealed. Thus the main attention is paid to notes to financial statements as to the main information source.

Keywords: fair value, theory of liability, concept of economic profit, report on financial flows, profits and losses, capital

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

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