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https://elib.psu.by/handle/123456789/30666Полная запись метаданных
| Поле DC | Значение | Язык |
|---|---|---|
| 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 |
| Располагается в коллекциях: | European and National Dimension in Research. Economics. 2017 | |
Файлы этого ресурса:
| Файл | Описание | Размер | Формат | |
|---|---|---|---|---|
| 173-175.pdf | 33.19 kB | Adobe PDF |  Просмотреть/Открыть |
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