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
1. Nalogovyy kodeks Rossiyskoy Federatsii (chast´ pervaya) [Elektronnyy resurs]: feder. zakon Ros. Federatsii ot 31 iyulya 1998 g. № 146-FZ: [s izm., vnesennymi feder. zakonom ot 03 dekabrya 2012 g.]. Dostup iz sprav. - pravovoy sistemy «Konsul´tantPlyus». - 2013.
2. Uchetnaya politika organizatsii [Elektronnyy resurs]: Polozhenie po bukhgalterskomu uchetu (PBU) 1/2008, utv. Prikazom Minfina RF ot 06.10.2008 № 106// Dostup iz sprav.-prav.sistemy «Konsul´tantPlyus». - 2014.
3. Uchet finansovykh vlozheniy [Elektronnyy resurs]: Polozhenie po bukhgalterskomu uchetu (PBU) 19/02, utv. Prikazom Minfina RF ot 10.12.2002 № 126n: [s izm. i dop., vstupayushchimi v silu s 08.11.2010 g. № 144n]// Dostup iz sprav.-prav.sistemy «Konsul´tantPlyus». - 2013.
4. Otsenka spravedlivoy stoimosti [Elektronnyy resurs]: Mezhdunarodnyy standart finansovoy otchetnosti MSFO (IAS) 13, utv. Prikazom Minfina Rossii ot 18.07.2012 № 106n. - 2011. URL: http://www.minfin.ru (data obrashcheniya - 23.11.2013).
5. Finansovye instrumenty [Elektronnyy resurs]: Mezhdunarodnyy standart finansovoy otchetnosti MSFO (IFRS) 9, utv. Prikazom Minfina Rossii ot 02.04.13 № 36n. - 2013. URL: http://www.minfin.ru (data obrashcheniya: 23.11.2013).
6. Finansovye instrumenty: predstavlenie informatsii [Elektronnyy resurs]: Mezhdunarodnyy standart finansovoy otchetnosti MSFO (IAS) 32, utv. prikazom Minfina Rossii ot 25.11.2011 № 160n). - 2011. URL: http://www.minfin.ru (data obrashcheniya 23.02.2012).
7. Demina I.D. Sovershenstvovanie ucheta finansovykh vlozheniy//Finansovyy vestnik. - 2011. - № 5.
8. Kovalev V.V. Korporativnye finansy i uchet / V.V. Kovalev, Vit. V. Kovalev. - M. : Prospekt, 2010. - 768 s.
9. Paliy V.F. Mezhdunarodnye standarty ucheta i finansovoy otchetnosti / V.F. Paliy. - M. : INFRA-M, 2009. - 40 s.
10. Posobie po MSFO dlya spetsialistov v oblasti bukhgalterskogo ucheta i otchetnosti MSFO (IFRS) 9 «FINANSOVYE INSTRUMENTY». [Elektronnyy resurs]. URL: www.bankir.ru/technology/vestnik/uchebnye-posobiya-po-msfo2011. (data obrashcheniya 12.09.2012).
11. Sokolov Ya.V. Bukhgalterskomu uchetu neobkhodim moratoriy. Konsul´tant. - 2004. - № 23. [Elektronnyy resurs].URL:http://www.klerk.ru/buh/articles/16131/ (data obrashcheniya: 11.11.2013 g.).
12. Hitz Joerg-Markus The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective. - European Accounting Review. Vol.16, № 2, 2007 - pp. 323-362 [An electronic resource]. URL: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1019284## (access date: 20.02.14).
13. Shyam Sunder on Global Accounting Rules. Yale School of Management [Elektronnyy resurs]. URL: http://som.yale.edu/news/news/shyam-sunder-global-accounting-rules (data obrashcheniya: 11.02.2014 g.).
14. What situations are fair value appropriate or inappropriate [Elektronnyy resurs]. URL: http://www.ukessays.com/essays/accounting/fair-value-appropriate-or-inappropriate-accounting-essay.php (data obrashcheniya: 27.12.2013 g.).
