Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
"Reserve" impairment of financial investments
Available online: 9 April 2014 Subject Heading: ISSUES ON ACCOUNTING JEL Classification: Pages: 2-10
In the conditions of formation of a civilized market relations under scrutiny was Reserve commercial organizations, interpreted by many authors as an effective means to minimize financial risks. In this article, while not denying reservation system resources at all, we have attempted to prove that not all reserves are an effective means of minimizing risks. In particular, this applies to the impairment of financial investments, if they are recognized initially at fair value and subsequent changes therein are recognized in the other comprehensive income. Keywords: financial investments, provisions for impairment of financial investments, the fair value option, other comprehensive income References:
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ISSN 2311-9381 (Online)
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