About transition of not credit financial credit institutions to IFRS: accounting policies of management companies of mutual investment funds
Article is devoted to one of the directions of development of the financial market - to transition to uniform standards of accounting of not credit financial credit institutions. The review and the analysis of basic provisions of new standards has allowed to define features of their application by management companies of mutual investment funds and on this basis to consider features of formation of accounting policies proceeding from possible approaches to accounting of the objects specific to management companies of mutual investment funds.