Send a request About company Services Solutions Events Research Press center Career Contacts FBK Law EPSh FBK GT International Home page > Publications > Articles and recommendations of FBK experts Research Institute for Strategic Analysis FBK Relevant comments on the audit of financial institutions FBK magazine FBK Legal Reviews Articles and recommendations of FBK experts with by author everything subject matter everything Research, articles and recommendations of FBK experts Comments on transition to IFRS 9: Effective interest rate The current publication is devoted to practical issues in the calculation and application of the effective interest rate (EIR). Comments on the transition to IFRS 9: Securities The current eighth publication is devoted to practical issues of accounting for securities and transactions with them in accordance with IFRS 9, the reflection of transitional provisions, the reflection of fair value. Comments on the transition to IFRS 9: Bank guarantees The current seventh publication focuses on the practical issues of accounting for bank guarantees in accordance with IFRS 9, recording the provision for bank guarantees and recognizing the fair value of guarantees. Comments on transition to IFRS 9: Provisions for expected credit losses The current sixth publication is devoted to the practical issues of creating an allowance for expected credit losses (ECL) and the reflection of this reserve in the accounting accounts. Analytical report "Leap in economic development" Авторы доклада: Игорь Николаев, директор Института стратегического анализа (ИСА) ФБК, сотрудники ИСА ФБК Татьяна Марченко Комментарии по переходу на МСФО 9: Нововведения в учете ФБК продолжает серию публикаций, посвященную переходу на МСФО 9 "Финансовые инструменты" в российских стандартах бухгалтерского учета с 1 января 2019 года. Серия посвящена наиболее часто задаваемым вопросам и включает различные направления применения нового стандарта. Текущая пятая публикация посвящена практическим вопросам по отражению банковских операций, применению новых счетов в бухгалтерском учете и отражению конкретных операций на счетах и символах учета. Методика учета по МСФО 9 в РСБУ с 1 января 2019 года для кредитных организаций Российские кредитные организации я 1 января 2019 года будут применять требования МСФО 9 в бухгалтерском учете. МСФО (IFRS) 9 существенно изменяет порядок отражения в отчетности финансовых инструментов. Предыдущая 1 2 3 4 5 ... Последняя Следующая Скачать брошюру Контакты Подписка Карта сайта Разработка сайта © FBK 2001 - 2018. “Grant Thornton” refers to the brand under which Grant Thornton member firms provide audit, tax and advisory services to clients and / or to one or more member firms, as the context requires. FBK is a member firm of Grant Thornton International Ltd (GTIL). GTIL and its member firms do not form an international partnership. GTIL and each member firm is a separate legal entity. Services are provided by member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of each other, have no obligations to each other, and are not responsible for the actions or omissions of other member firms.