ВЪЗМОЖНОСТИ ЗА ОЦЕНЯВАНЕ НА ФИНАНСОВИТЕ ИНСТРУМЕНТИ В КОНТЕКСТА НА АКТУАЛНИТЕ ИЗИСКВАНИЯ СЪГЛАСНО МСФО 9 ФИНАНСОВИ ИНСТРУМЕНТИ
POSIBBLE WAYS TO MEASURE FINANCIAL INSTRUMENTS WITHIN THE CONTEXT OF THE CURRENT REQUIREMENTS OF IFRS 9: FINANCIAL INSTRUMENTS

Summary/Abstract: The undeniable interest of economic theory and practice makes financial instruments a current subject of discussion and analysis. Therefore, it is reasonable for these reporting objects to be in the focus of accounting research. Proof for the significance of financial instruments is also the EU-accepted IFRS 9 Financial Instruments. In this connection it is important for the management of every organization to know the regulatory framework for financial instruments reporting, as well as the effects of every transaction with a financial instrument. The main purpose of the study is to define the factors related to the evaluation of financial instruments which are essential for the investor’s decisions; to outline the new regulatory issues concerning financial instruments and to justify the necessity of introduction and application of these changes.

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