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D. Gorohova,  (Ural state university of economics, Ekaterinburg)

Series "Economics and Law" # 09  2017
Дисконтирование
The article is devoted of review questions of application of discounted estimates of financial instruments in accord with current standards. Correspondences of accounts is presented the article connected with reflection in accounting of the assets at the present value, also the examples reflection of financial instruments of accounting was considered. When writing this article, the author used legal literature. International standards was highlighted as a priority way of development of domestic accounting. International standards was highlighted as a priority way of development of national accounting.

Keywords: discounting, accounting estimates, financial instruments, accounting, present value.

 

Read the Full Article in Russian …



© 
D. Gorohova, Journal "Modern science: actual problems of theory and practice".
 

 

 

 
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