Procedure for Separate Accounting of Interest and Exchange Rate Components of the Fair Value of a Set of Financial Instruments: IFRS

The research considers the development of the principles of separate accounting and analysis of the interest and exchange rate components of the fair value of a set of financial instruments under the International Financial Reporting Standards (IFRS). The aim of the work is to consider a practical s...

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Detaylı Bibliyografya

Yazar:	A. Yu. Kuz’min
Materyal Türü:	Artigo
Dil:	Russo
Baskı/Yayın Bilgisi:	Government of Russian Federation, Financial University 2022-11-01
Seri Bilgileri:	Учёт. Анализ. Аудит
Konular:	ifrs revaluation derivatives currency forward forward index
Online Erişim:	https://accounting.fa.ru/jour/article/view/486
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