Matches in SemOpenAlex for { <https://semopenalex.org/work/W4321367555> ?p ?o ?g. }
Showing items 1 to 58 of
58
with 100 items per page.
- W4321367555 endingPage "20" @default.
- W4321367555 startingPage "12" @default.
- W4321367555 abstract "In the activities of organizations, including healthcare organizations, such objects as financial instruments have recently become increasingly important. This increases the importance of information about such objects presented in the accounting (financial) statements of organizations. Due to the fact that in the accounting (financial) statements the objects of accounting are reflected in the monetary meter, the assessment chosen for them has the most significant influence on the formation of reporting information about the objects. The initial and subsequent valuation of financial instruments (as well as other accounting items) is regulated in accounting standards. At the same time, these standards may allow for various assessment options, the choice of which is provided to the accountant. In addition, various national and international standards may regulate a different approach to the valuation of objects, including for financial instruments. This article explores approaches to the valuation of financial instruments in the systems of Russian and international standards. The research methods were comparison, analysis, synthesis, grouping method, systemic and logical approaches. In the course of the study, a comparison was made of the rules for the formation of the initial and subsequent valuation of financial instruments in PBU 19/02 “Accounting for financial investments” and in IFRS 9 “Financial Instruments”. As a result of the research, aspects of similarities and differences between the regulations of Russian and international standards in relation to the initial and subsequent valuation of financial instruments are systematized. The impact of the identified differences on the value of indicators of financial instruments in the accounting (financial) statements is disclosed." @default.
- W4321367555 created "2023-02-21" @default.
- W4321367555 creator A5028178220 @default.
- W4321367555 creator A5072526243 @default.
- W4321367555 date "2023-02-18" @default.
- W4321367555 modified "2023-09-26" @default.
- W4321367555 title "Problematic aspects of the valuation of financial instruments" @default.
- W4321367555 cites W3033886888 @default.
- W4321367555 doi "https://doi.org/10.33920/med-17-2302-02" @default.
- W4321367555 hasPublicationYear "2023" @default.
- W4321367555 type Work @default.
- W4321367555 citedByCount "0" @default.
- W4321367555 crossrefType "journal-article" @default.
- W4321367555 hasAuthorship W4321367555A5028178220 @default.
- W4321367555 hasAuthorship W4321367555A5072526243 @default.
- W4321367555 hasConcept C10138342 @default.
- W4321367555 hasConcept C121955636 @default.
- W4321367555 hasConcept C128769094 @default.
- W4321367555 hasConcept C144133560 @default.
- W4321367555 hasConcept C163867264 @default.
- W4321367555 hasConcept C186027771 @default.
- W4321367555 hasConcept C190832808 @default.
- W4321367555 hasConcept C191654821 @default.
- W4321367555 hasConcept C2778587509 @default.
- W4321367555 hasConcept C544937707 @default.
- W4321367555 hasConcept C71199308 @default.
- W4321367555 hasConcept C98014903 @default.
- W4321367555 hasConceptScore W4321367555C10138342 @default.
- W4321367555 hasConceptScore W4321367555C121955636 @default.
- W4321367555 hasConceptScore W4321367555C128769094 @default.
- W4321367555 hasConceptScore W4321367555C144133560 @default.
- W4321367555 hasConceptScore W4321367555C163867264 @default.
- W4321367555 hasConceptScore W4321367555C186027771 @default.
- W4321367555 hasConceptScore W4321367555C190832808 @default.
- W4321367555 hasConceptScore W4321367555C191654821 @default.
- W4321367555 hasConceptScore W4321367555C2778587509 @default.
- W4321367555 hasConceptScore W4321367555C544937707 @default.
- W4321367555 hasConceptScore W4321367555C71199308 @default.
- W4321367555 hasConceptScore W4321367555C98014903 @default.
- W4321367555 hasIssue "2" @default.
- W4321367555 hasLocation W43213675551 @default.
- W4321367555 hasOpenAccess W4321367555 @default.
- W4321367555 hasPrimaryLocation W43213675551 @default.
- W4321367555 hasRelatedWork W1501493433 @default.
- W4321367555 hasRelatedWork W2141185334 @default.
- W4321367555 hasRelatedWork W2189559208 @default.
- W4321367555 hasRelatedWork W2402568323 @default.
- W4321367555 hasRelatedWork W2940726263 @default.
- W4321367555 hasRelatedWork W3098270652 @default.
- W4321367555 hasRelatedWork W4321367555 @default.
- W4321367555 hasRelatedWork W62325885 @default.
- W4321367555 hasRelatedWork W2185099102 @default.
- W4321367555 hasRelatedWork W2587594129 @default.
- W4321367555 isParatext "false" @default.
- W4321367555 isRetracted "false" @default.
- W4321367555 workType "article" @default.