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International Approaches to Financial Instruments and Their Application in Ukraine


  • Viktor Zamlynskyy

    () (Odessa State Agrarian University)


Introduction of International Financial Reporting Standards in Ukraine requires scientific and methodological study of their specific use in national practice. The essence and types of financial instruments have been researched. The regulatory support for their accounting in Ukraine has been established. The authors have analyzed the provisions of the International Financial Reporting Standards governing the financial instruments accounting, worked out characteristics of existing methodology for financial instruments accounting and made their own practical suggestions for its improvement. The existing procedure for financial instruments valuation has been overviewed and the proposals made as to additions to the valuation of these objects for accounting purposes. The author has initiated a scientific debate about the necessity to clarify branch specifics reported in accounting for agricultural securities market.

Suggested Citation

  • Viktor Zamlynskyy, 2013. "International Approaches to Financial Instruments and Their Application in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 13-15, June.
  • Handle: RePEc:iaf:journl:y:2013:i:2:p:13-15

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    References listed on IDEAS

    1. Guns, Raf & Rousseau, Ronald, 2009. "Real and rational variants of the h-index and the g-index," Journal of Informetrics, Elsevier, vol. 3(1), pages 64-71.
    2. Schreiber, Michael, 2008. "A modification of the h-index: The hm-index accounts for multi-authored manuscripts," Journal of Informetrics, Elsevier, vol. 2(3), pages 211-216.
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    More about this item


    financial instruments; financial investments; securities accounting; valuation; fair value; International Financial Reporting Standards;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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