Economics and Innovative Technologies


This article reflects the procedure for measuring financial assets at amortized cost and fair value, as well as defines the concept of amortized cost and fair value of financial assets. The issues of the business model for the selection of valuation approaches for financial assets. In addition, the article addresses the issues of the procedure for measuring financial assets at fair value through the statement of other comprehensive income and the profit and loss statement, the procedure for determining the initial (historical) cost of financial assets using practical examples.


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