Облікова класифікація та оцінка фінансових інвестицій: вітчизняний та зарубіжний досвід

Abstract

Classification and valuation of financial investments according to the national accounting standards is the subject of consideration of the article. Approachesto structure and valuation of financial investments according to Russian accounting standards and International Financial Reporting Standards are researched. On the basis of the presented comparative aspects of classification and valuation of financial investments in national and foreign practice, suggestions are given to the improvement of accounting classification and valuation of financial investments.