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https://elib.psu.by/handle/123456789/30670| Title: | The Analysis of the IFRS Experience on the Derivatives Accounting for Application in the Accounting Practice in the Republic of Belarus |
| Authors: | Pankou, P. Masko, L. |
| Issue Date: | 2017 |
| Publisher: | Полоцкий государственный университет |
| Citation: | Pankou, P. The Analysis of the IFRS Experience on the Derivatives Accounting for Application in the Accounting Practice in the Republic of Belarus / P. Pankou, 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. 18-20. |
| Abstract: | The article considers the approaches to the accounting of derivatives based on the IFRS provisions. The accounting treatment of hedge relationship is presented in the article. The outcomes of applying of the hedge accounting on the profit or loss are compared with outcomes of ordinary accounting. |
| URI: | https://elib.psu.by/handle/123456789/30670 |
| Appears in Collections: | European and National Dimension in Research. Economics. 2017 |
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