ACCEPTANCE AND EVALUATION OF FINANCIAL TOOLS

In the article the acceptance and evaluation of financial tools on the example of the incumbent company in Kazakhstan is considered. This article describes the emergence of the term fair value and its application in international practice. Methods which are used in determining of the fair value of financial instruments in practice are revealed. The analysis of methods for evaluation fair value is given. Acceptance and evaluation of financial instruments should be based on the conceptual principles of the financial data reporting. The principles and categories of financial instruments, a set of principles which are inherent in the accounting for financial assets and financial liabilities on various indicators are investigated in the article.