Derivatives and hedging in accounting system: the nature and problematic aspects in the context of convergence with IFRS

Pankou, P.; Masko, L.

Please use this identifier to cite or link to this item: https://elib.psu.by/handle/123456789/37441

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DC Field	Value	Language
dc.contributor.author	Pankou, P.	ru_RU
dc.contributor.author	Masko, L.	ru_RU
dc.date.accessioned	2023-01-18T08:16:15Z	-
dc.date.available	2023-01-18T08:16:15Z	-
dc.date.issued	2016
dc.identifier.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.	ru_RU
dc.identifier.uri	https://elib.psu.by/handle/123456789/37441	-
dc.description.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.	ru_RU
dc.language.iso	en	ru_RU
dc.publisher	Полоцкий государственный университет	ru_RU
dc.title	Derivatives and hedging in accounting system: the nature and problematic aspects in the context of convergence with IFRS	ru_RU
dc.type	Article	ru_RU
dc.citation.spage	136	ru_RU
dc.citation.epage	139	ru_RU
Appears in Collections:	European and National Dimension in Research. Economics. 2016

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