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Features of accounting of debt financial assets at the present value

Gorohova D.   (Ural state university of economics, Ekaterinburg)

The article is devoted of review questions of application of discounted estimates of financial instruments in accord with current standards. Correspondences of accounts is presented the article connected with reflection in accounting of the assets at the present value, also the examples reflection of financial instruments of accounting was considered. When writing this article, the author used legal literature. International standards was highlighted as a priority way of development of domestic accounting. International standards was highlighted as a priority way of development of national accounting.

Keywords:discounting, accounting estimates, financial instruments, accounting, present value.
 

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Citation link:
Gorohova D. Features of accounting of debt financial assets at the present value // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2017. -№09. -С. 42-46
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