International Approaches to Financial Instruments and Their Application in Ukraine

Viktor Zamlynskyy ()
Additional contact information
Viktor Zamlynskyy: Odessa State Agrarian University

Oblik i finansi, 2013, issue 2, 13-15

Abstract: Introduction of International Financial Reporting Standards in Ukraine requires scientific and methodological study of their specific use in national practice. The essence and types of financial instruments have been researched. The regulatory support for their accounting in Ukraine has been established. The authors have analyzed the provisions of the International Financial Reporting Standards governing the financial instruments accounting, worked out characteristics of existing methodology for financial instruments accounting and made their own practical suggestions for its improvement. The existing procedure for financial instruments valuation has been overviewed and the proposals made as to additions to the valuation of these objects for accounting purposes. The author has initiated a scientific debate about the necessity to clarify branch specifics reported in accounting for agricultural securities market.

Keywords: financial instruments; financial investments; securities accounting; valuation; fair value; International Financial Reporting Standards (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.afj.org.ua/pdf/63-mizhnarodni-pidhodi-d ... vannya-v-ukraini.pdf (application/pdf)
http://www.afj.org.ua/en/article/63/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2013:i:2:p:13-15

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().