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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| Main Author: | |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2022-11-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/486 |
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