IJEFSD
Vol. 3 No. 12 (2021): IJEFSD

Audit of Revenues and Expenditures in Budget Organizations

Qo‘shayev, To‘xtasin Abdiqodirovich (Unknown)

Article Info

Publish Date
15 Dec 2021

Abstract

This article describes the procedure for valuing financial assets at amortized cost and fair value in accordance with International Financial Reporting Standards, and defines the concepts of amortized cost and fair value of financial assets. The issues of business model in the selection of valuation approaches for financial assets are covered. In addition, practical procedures are used to assess the fair value of financial assets through other comprehensive income and profit and loss statements, and to determine the initial value of financial assets.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
IJEFSD
Website

Abbrev

IJEFSD

Publisher

Research Parks Publishing

Subject

Economics, Econometrics & Finance

Description

International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while ...