List of publications on a keyword: «Financial instruments»
Экономические науки
Publication date: 26.03.2016
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Institute of Management, Economics and Finance of FSAEI of HPE "Kazan (Privolzhskiy) Federal University" , Татарстан Респ
«Классификация финансовых активов согласно международным стандартам финансовой отчетности»
Published a new IFRS standard (IFRS) 9 has introduced number of changes regarding the accounting for financial assets and liabilities. These changes have significantly affected companies in all spheres of activity. This article discusses the changes in accounting for financial instruments in the international financial reporting standards.