PECULIARITIES OF FINANCIAL ASSETS ? SHARE INVESTMENTJournal: Science and world (Vol.2, No. 10)
Publication Date: 2014-06-26
Authors : Issakova S.A.;
Page : 86-88
Keywords : fair value of equity investments; dividends; other comprehensive income; equity instruments.;
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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