In the article on the example of the loan agreement considered the main problems that Russian accountants faces on application of fair value concept for debt financial investments. The need of a market interest rate application for accounting of debt financial investments defined. The information sources gradation for definition of a market interest rate for loan agreements given.
International Financial Reporting Standards, Russian Accounting Standard (RAS) 19/02 Accounting of financial investments, fair value, debt financial investments, loans, bills, market interest rate, professional judgment
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