PROBLEMS OF CLASSIFICATION AND VALUATION OF FINANCIAL ASSETS

PROBLEMS OF CLASSIFICATION AND VALUATION OF FINANCIAL ASSETS

Abstract. The article discusses the main problems of the classification and valuation of financial assets, namely, in terms of inconsistencies in the approaches proposed by the International Financial Reporting Standards (IFRS) and the OECD Transfer Pricing Guidelines. The study found that in many...

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Bibliographic Details
Main Author: V. Quliyev
Format: Article
Language:English
Published: FINTECH Alliance LLC 2022-03-01
Series:Фінансово-кредитна діяльність: проблеми теорії та практики
Subjects:
financial assets
economic essence
classification
assessment
financial market
fair value
Online Access:https://fkd.net.ua/index.php/fkd/article/view/3678

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