Accounting for Financial Instruments: Difficulties with Fair Value Measurement

Sahakyan, Raffi

dc.contributor.advisor	Baghdasaryan, Vardan
dc.contributor.author	Sahakyan, Raffi
dc.date.accessioned	2018-06-18T12:13:48Z
dc.date.available	2018-06-18T12:13:48Z
dc.date.created	2018-05
dc.date.issued	2018-06
dc.identifier.uri	https://dspace.aua.am/xmlui/handle/123456789/1547
dc.description	This is a BA thesis work submitted to the American University of Armenia, Manoogian Simone College of Business and Economics, by Mr. Raffi Sahakyan.	en_US
dc.description.abstract	Nowadays financial instruments are used extensively not only by financial institutions but also by industrial and service entities. However, the complete guidance for those instruments' accounting is yet to be developed. Under those circumstances, reporting entities encounter issues in regards to correct measurement of the value of those instruments. This paper identifies critical issues in this process by analyzing financial statements of an entity and gathering data from executives' of reporting entities operating in the Republic of Armenia.	en_US
dc.language.iso	hy	en_US
dc.publisher	Center for education, policy, research and economic analysis.	en_US
dc.subject	Accounting and finance	en_US
dc.subject	Financial instruments	en_US
dc.subject	Convergence	en_US
dc.subject	Accounting	en_US
dc.subject	Fair value measurement	en_US
dc.subject	AUA	en_US
dc.subject	Armenia	en_US
dc.subject	2018	en_US
dc.title	Accounting for Financial Instruments: Difficulties with Fair Value Measurement	en_US
dc.type	Thesis	en_US