In accordance with the “Financial Instruments: Information Disclosure”standard No. 7, the article describes the essence, purpose, functions and application aspects offinancial instrument accounting disclosure. In recent years, the variety of financial instrumentsand the complexity of their dynamics in financial markets have sharply increased in the world.This serves to increase the risk of financial instruments. The article describes the types of risks inaccounting for financial instruments and the procedure for explaining them. In the system ofinternational financial reporting standards, the topic of financial instruments is considered themost complex. Accounting information for financial instruments requires a large amount ofknowledge and skills. IFRS 7 Financial Instruments: Disclosures Good disclosure is more of an artthan a science
| Mualliflar | Xolpulotov, Rustam, Холполотов, Рустам, Холпўлотов, Рустам |
|---|---|
| Jurnal | Иқтисодий тараққиёт ва таҳлил |
| Nashr sanasi | 2024-02-29 |
| Jild | 2 |
| Son | 2 |
| Betlar | 672-681 |
| Til | O‘zbek |
| DOI | 10.60078/2992-877x-2024-vol2-iss2-pp672-681 |
DOI: 10.60078/2992-877x-2024-vol2-iss2-pp672-681 · Maqolaning asl sahifasi
финансовые инструменты, финансовый актив, финансовое обязательство, долевой инструмент, долговой инструмент, облигация, частный капитал, риск, кредитный риск, риск ликвидности, рыночный риск, financial instruments, financial asset, financial liability, equity instrument, debt instrument, bond, private equity, risk, credit risk, liquidity risk, market risk, молиявий инструментлар, молиявий актив, молиявий мажбурият, улушли восита, қарзли восита, заём, хусусий капитал, риск, кредит риски, ликвидлилик риски, бозор риски
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