Impairment of Financial Investments
37. A sustainable significant decrease in the cost of financial investments, for which current market value is not determined, below the amount of economic benefits that the organization expects to obtain from these financial investments under normal conditions of its operations, is considered an impairment of financial investments. In this case, based on the organization's calculation, the calculated cost of financial investments is determined as the difference between their cost reflected in accounting (book value) and the amount of such decrease.
Source: Order of the Ministry of Finance of Russia dated 10.12.2002 No. 126n (as amended on 27.04.2012) "On Approval of the Accounting Policy for Financial Investments" PBU 19/02 (Registered by the Ministry of Justice of Russia on 27.12.2002 No. 4085)
Морфология
Род
Понятие «обесценение финансовых вложений» среднего рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | обесценения финансовых вложений | обесценения финансовых вложений |
| Д | обесценению финансовых вложений | обесценению финансовых вложений |
| В | обесценение финансовых вложений | обесценение финансовых вложений |
| Т | обесценением финансовых вложений | обесценением финансовых вложений |
| П | обесценении финансовых вложений | обесценении финансовых вложений |