VALUATION OF FINANCIAL INSTRUMENTS AT FAIR VALUE
This article examines the features of fair value measurement of equity investments in accordance with International Financial Reporting Standard (IFRS) 9 through other comprehensive income, without any deduction for disposal or disposal costs that the entity may incur in the sale or disposal of suc...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Al-Farabi Kazakh National University
2018-03-01
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Series: | Хабаршысы. Экономика сериясы |
Online Access: | http://be/index.php/math/article/view/1943 |