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PECULIARITIES OF FINANCIAL ASSETS ? SHARE INVESTMENT

Journal: Science and world (Vol.2, No. 10)

Publication Date:

Authors : ;

Page : 86-88

Keywords : fair value of equity investments; dividends; other comprehensive income; equity instruments.;

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Abstract

The article discusses the features of the fair value of the equity investment in accordance with international Financial Reporting Standards (IFRS) 9 through other comprehensive income.

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Last modified: 2015-09-09 21:48:36