Financial Investments in Securities: Concept, Assessment, Accounting

Samarina, I.; Masko, L.

Please use this identifier to cite or link to this item: https://elib.psu.by/handle/123456789/30666

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DC Field	Value	Language
dc.contributor.author	Samarina, I.	ru
dc.contributor.author	Masko, L.	ru
dc.date.accessioned	2022-04-07T05:45:15Z	-
dc.date.available	2022-04-07T05:45:15Z	-
dc.date.issued	2017	-
dc.identifier.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.	ru
dc.identifier.uri	https://elib.psu.by/handle/123456789/30666	-
dc.description.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.	ru_RU
dc.language.iso	en	ru_RU
dc.publisher	Полоцкий государственный университет	ru_RU
dc.title	Financial Investments in Securities: Concept, Assessment, Accounting	ru_RU
dc.type	Article	ru_RU
Appears in Collections:	European and National Dimension in Research. Economics. 2017

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