FINANCIAL ASSETS AND FINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT AND LOSS
Journal: Science and world (Vol.1, No. 15)Publication Date: 2014-11-26
Authors : Issakova S.A.; Parasotskaya N.N.;
Page : 123-125
Keywords : financial assets; financial liabilities; the reclassification; hedging the fair value.;
Abstract
The article discusses the features of the fair value of financial assets and financial liabilities in acordance with International Financial Reporting Standard (IFRS) 9 and their reflection in the income statement.
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