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Economics and Innovative Technologies

Abstract

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.

References

1. MSFO IFRS 9: Classification and accounting of financial assets. MSFO, Dipifr. http://msfo-dipifr.ru/msfo-ifrs-9-klassifikaciya-i-uchet-finansovyx-aktivov/. 2. Natalya Razumovskaya. Balanced cost of financial assets: MSFO 39 vs MSFO 9 https://www.delprof.ru/press-center/articles/3755/. 3. Elena Mixeeva. Selection of categories of financial assets and obligations. J. Vestnik 2016. https://www.accaglobal.com/russia/ru/research-and-insights/vestnik- 2016 / ifrs90.html. 4. International Financial Reporting Standards. Samarkand. 2019 y. 364-b. 5. Mehmonov SU, Ubaydullaev DI "Accounting in budget organizations." T. 2012 y. 231-b. http://el.tfi.uz/images/budjet_tash_buh_his_ee3e4.pdf 6. (IFRS) 9 “Financial Instruments”. https://nrm.uz/contentf?doc=470852_(ifrs)_9_finansovye_instrumenty. 7.MSFO 32 (IAS 32) International Financial Reporting Standard (IAS) 32 “Financial Instruments: Presentation of Information”. https://finotchet.ru/articles/150/. 8. MSFO 13 (IAS 13) International Standard Financial Reporting (IAS) 13 “Assessment of fair value” https://finotchet.ru/articles/100/. 9. Pravila po zapolneniyu form finansovoy otchetnosti. Application № 7 k Order of the Minister of Finance dated 27.12.2002 № 140, zaregistrirovannomu MYu 24.01.2003 № 1209. S izmeneniyami v sootvetstvii s Prikazom MF, zaregistrirovannym MYu 11.10.2012 g. № 1209-5. 10. Pricewaterhouse Coopers. All rights reserved. This material is prepared Akademiey PwC for examinations DipIFR in 2016. 3205 s. https://www.pwc.ru/ru/training/assets/dipifr-dec2014-textbook.pdf.

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