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...

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Bibliographic Details
Main Authors: С. Исакова, A. Молдашева, Н. Парасоцкая
Format: Article
Language:English
Published: Al-Farabi Kazakh National University 2018-03-01
Series:Хабаршысы. Экономика сериясы
Online Access:http://be/index.php/math/article/view/1943