IMPROVING THE ACCOUNTING OF FINANCIAL ASSETS BASED ON INTERNATIONAL STANDARDS

The article analyzes theoretical and methodological approaches to improving the accounting of financial assets in accordance with International Financial Reporting Standards (IFRS). Special attention is paid to the classification, recognition, measurement, and disclosure principles of financial assets in global accounting practice. The study examines the impact of IFRS 9 “Financial Instruments”, IFRS 7 “Financial Instruments: Disclosures” and IAS 32 “Financial Instruments: Presentation” on enhancing transparency and reliability in financial reporting. Practical recommendations for harmonizing national accounting systems with IFRS requirements are provided.

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	0
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average

Found an issue? Give us feedback

0

Average