The management of the financial assets of company according IFRS when the relevant business model functions
Автор: Karashenko V.V., Bizhunova T.V., Maksimenko O.D.
Журнал: Форум молодых ученых @forum-nauka
Статья в выпуске: 12 (16), 2017 года.
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The article analyses statements of IAS 39, which replaced by IFRS 9 and statements of IFRS 9. Also article reviews types of business - model and ways to manage financial assets of company in the operation of the one of the most specific models - the model used by management for financial assets by company.
Ifrs, financial assets, cash flows, business model, management, ias
Короткий адрес: https://sciup.org/140277841
IDR: 140277841
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