IDENTIFICATION OF FINANCIAL INSTRUMENTS AS AN OBJECT OF ACCOUNTING

Financial instruments, which appeared in the international arena of accounting regulations in October 1986, are still considered one of the most complex objects of accounting. The difficulties of their accounting recording are often associated with a complicated regulation of the relevant issue wit...

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Hlavní autor:	Olha Lukova
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	Izdevnieciba “Baltija Publishing” 2021-08-01
Edice:	Economics & Education
Témata:	balance equity instruments derivative financial instruments financial assets financial liabilities financial instruments
On-line přístup:	http://baltijapublishing.lv/index.php/econedu/article/view/1222
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