ABSTRACT Accounting for financial investments

Replenishment date: 25.10.2008
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Description
3 introduction
1. Concept and classification of financial investments 4
2. Assessment of financial investments 6
3. Accounting for income and expenses on financial investments 9
4. Impairment of financial investments and creation of a provision for impairment 10
5. Accounting for financial investments in securities 12
6. Accounting for bills of exchange 19
7. Analytical accounting of financial investments 20
8. Disclosure of information about financial investments in financial statements 21
Conclusion 23
References 24
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