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Scientific journal of the
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The News of Altai State University
Print ISSN 1561-9443
On-line ISSN 1561-9451
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Content of 2(28) 2003

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N.V. Pislegina

The order of reflection of financial investments in book keeping and the accounting (financial) reporting of the organization

In article the questions connected to reflection of financial investments on accounts of book keeping and in the accounting (financial) reporting, since January, 01 2003 year are considered. The attention is given to the order of definition and change of initial cost of financial investments on various categories of financial investments.
Algorithms of calculation discounting cost of the basic debt and the sum of the percent due to reception under debt securities and given loans.

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