| Autor: Małgorzata Rówińska | 87 |
Strony: 87-100
pełen tekst
CATEGORIES OF FINANCIAL INSTRUMENTS CURRENT STATE, PROPOSED CHANGES
Summary
The article presents the essence of each category of financial instruments based on international and polish accounting regulations. Principles of measurement of each category (fair value or amortised cost) were stated. Changes, proposed by IASB, in measurement and classifi cation of financial instruments were presented. New rules of classifi cation of financial instrument must be adapted from 2013.
pełen tekstCATEGORIES OF FINANCIAL INSTRUMENTS CURRENT STATE, PROPOSED CHANGES
Summary
The article presents the essence of each category of financial instruments based on international and polish accounting regulations. Principles of measurement of each category (fair value or amortised cost) were stated. Changes, proposed by IASB, in measurement and classifi cation of financial instruments were presented. New rules of classifi cation of financial instrument must be adapted from 2013.