IDENTIFICATION OF FINANCIAL INSTRUMENTS AS AN OBJECT OF ACCOUNTING

Financial instruments, which appeared in the international arena of accounting regulations in October 1986, are still considered one of the most complex objects of accounting. The difficulties of their accounting recording are often associated with a complicated regulation of the relevant issue wit...

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Bibliographic Details
Main Author: Olha Lukova
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2021-08-01
Series:Economics & Education
Subjects:
Online Access:http://baltijapublishing.lv/index.php/econedu/article/view/1222