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«Конвергенция между МСФО и ОПБУ США. Классификация и оценка финансовых активов»

Before the global economic meltdown, both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) had begun a joint project to revise and improve their standards on accounting for financial instruments.  The global economic crisis highlighted the contemporaneous complication that the existing accounting model for financial instruments is inadequate for complex economic environment. Therefore to support well-functioning global capital markets many interested parties such bankers, financial fnalists and high-level governing bodies urged the IASB and FASB to develop single converged financial reporting model for financial instruments that provides investors with the most useful, transparent, and relevant information.  As a result, the IASB issued the exposure draft ED/2012/4 Classification and measurement: limited amendments to IFRS 9 in November 2012 and the FASB presented Tentative Model for the Classification and Measurement of Financial Instruments. Thus Boards have taken significant moves to reach convergence between IFRSs and US GAAP, however an examination of the current requirements in these documents detectes that differences still exist.