BUSINESS-MODELS OF MANAGING FINANCIAL ASSETS: THE CONCEPT OF ASSESSMENT AND ACCOUNTING

Authors

  • N.M. Sokolova

Keywords:

IFRS 9 , business model, financial asset, classification, fair value, amortized cost, valuation, accounting

Abstract

The article is devoted to the study of the main innovations related to IFRS 9 "Financial Instruments". Particular attention is paid to the concept of "business model", which is applied for the first time within the framework of IFRS, and is one of the two criteria that will be analyzed by an entity to classify financial assets. The main problems that company may face when developing the methodology for implementing IFRS 9 are identified.

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Published

2019-05-30

Issue

Vol. 4 No. 30 (2018): Scientific Bulletin of KSU. Series «Economic Sciences»

Section

SECTION 9 ACCOUNTING, ANALYSIS AND AUDIT