The article presents valuation categories for the presentation of reliable and reliable financial statements, discloses the concept of impairment and provides a new classification of financial assets.
Translated title of the contributionAssessment of financial instruments under IFRS
Original languageRussian
Pages (from-to)117-120
JournalЭкономика и управление: проблемы, решения
Volume5
Issue number2
Publication statusPublished - 2018

    Level of Research Output

  • VAK List

    GRNTI

  • 06.00.00 ECONOMY AND ECONOMIC SCIENCES

ID: 8349291