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https://elib.psu.by/handle/123456789/30666| Title: | Financial Investments in Securities: Concept, Assessment, Accounting |
| Authors: | Samarina, I. Masko, L. |
| Issue Date: | 2017 |
| Publisher: | Полоцкий государственный университет |
| Citation: | Samarina, I. Financial Investments in Securities: Concept, Assessment, Accounting / I. Samarina, L. Masko // European and National Dimension in Research = Европейский и национальный контексты в научных исследованиях : electronic collected materials of IX Junior Researchers' Conference, Novopolotsk, April 26-27, 2017 : in 3 parts / Ministry of Education of Belarus, Polotsk State University ; ed. D. Lazouski [et al.]. - Novopolotsk : PSU, 2017. - Part 2 : Economics. - P. 173-175. |
| Abstract: | In the article the essence of financial investments in securities was investigated as the object of accounting in domestic and international practice. The definition of these financial instruments was proposed from the point of view of the investor and the Issuer. The order of the recognition and measurement of financial instruments was investigated. The approach to the classification of financial investments in securities in the Republic of Belarus for accounting purposes was developed taking into account the convergence with international practice. |
| URI: | https://elib.psu.by/handle/123456789/30666 |
| Appears in Collections: | European and National Dimension in Research. Economics. 2017 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 173-175.pdf | 33.19 kB | Adobe PDF |  View/Open |
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