ОСОБЕНОСТИ ПРИ СЧЕТОВОДНОТО ОТЧИТАНЕ НА ФИНАНСОВИТЕ АКТИВИ
SPECIFICS OF THE FINANCIAL REPORTING OF FINANCIAL ASSETS

Author(s): Todor A. Todorov
Subject(s): Economy
Published by: Бургаски свободен университет
Summary/Abstract: The accounting of many enterprises that invest in financial instruments adheres to the International Accounting Standards. This is why the International Accounting Standards Board (IASB) published the new International Financial Reporting Standard 9 (IFRS 9), which aims to optimize the financial reporting of financial instruments. This project aims to replace the International Accounting Standard 39 Financial Instruments: Recognition and Measurement. This paper aims to outline the similarities and the differences between the logical models of the two standards.

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