Home  Journals  International Accounting  33(279) - 2013 September

Main aspects of financial instruments accounting in international and Russian practice

Available online: 7 September 2013

Subject Heading: ON WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

In the article the national and international experience in the field of accounting for financial instruments, particularly issues of recognition, measurement, classification and hedging of financial instruments are analyzed and summarized. The recommendations for improvement of national accounting practice to meet requirements of IFRS are offered. These recommendations assist to realize the program of national accounting reform.

Keywords: financial instruments, derivatives, fair value, amortized cost, chart of accounts

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

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