ACCOUNTING PROBLEMS TRACKING THE ACTIVITIES OF INVESTMENT COMPANIES

Olga Pryanishnikova

Аннотация


The article examines the problematic issues of accounting regulatory activity of professional participants of the securities market, in particular, investment companies. Problems of accounting for non-monetary assets, namely, the goodwill of the company, are allocated there. Aspects of the practice of accounting for financial instruments as a basis, and derivatives are highlighted in the article.

Keywords: investment company, goodwill, stock-market, hedging instruments, derivatives, hedge accounting.


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