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https://elib.psu.by/handle/123456789/37441| Title: | Derivatives and hedging in accounting system: the nature and problematic aspects in the context of convergence with IFRS |
| Authors: | Pankou, P. Masko, L. |
| Issue Date: | 2016 |
| Publisher: | Полоцкий государственный университет |
| Citation: | Pankou, P. Derivatives and hedging in accounting system: the nature and problematic aspects in the context of convergence with IFRS / 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 27-28, 2016 : in 3 parts / Ministry of Education of Belarus, Polotsk State University ; ed. Dr. Dzmitry Lazouski [et al.]. - Novopolotsk : PSU, 2016. - Part 2 : Economics. - P. 136-139. |
| Abstract: | The article presents the research of the essence of derivatives as an object of accounting based on Belarusian and foreign experience. It also reveals problematic aspects of the conceptual framework in the accounting system connected with the account of derivatives for hedging purposes in the context of convergence with IFRS. |
| URI: | https://elib.psu.by/handle/123456789/37441 |
| Appears in Collections: | European and National Dimension in Research. Economics. 2016 |
Files in This Item:
| File | Size | Format | |
|---|---|---|---|
| 136-139.pdf | 78.66 kB | Adobe PDF | View/Open |
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