Методика учета кредитов и условных обязательств банков в соответствии с МСФО.
Abstract
В статье рассмотрены проблемы перехода белорусских банков на международные стандарты финансовой отчетности, в частности, вопросы учета кредитов и условных обязательств кредитного характера на основе
требований МСФО 39 «Финансовые инструменты: признание и оценка» и 37 «Резервы, условные обязательства и условные активы».
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