The article presents the problems of the balance politics, relating to qualifying financial assets and the changes of the methods of measuring value of financial assets and the results changes these values of profit and loss account.
The aim of the following paper is to present and discuss in a concise form the most important changes in the realms of understanding, evaluation and presentation of financial instruments in the face of the new IAS number 9. The author's aim is to point out the financial and assets' consequences of changes made to the new standard.
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