THE DIRECTIONS AND THE PROSPECTS OF DEVELOPMENT OF ACCOUNTING OF INFRASTRUCTURE BONDS IN THE REPUBLIC OF BELARUS

Людмила МАСЬКО, Ирина САМАРИНА* Полоцкий государственный университет (Республика Беларусь) *Главный бухгалтер УКХ Горизонт ОАО «Измеритель» (Республика Беларусь)

Abstract

As is known, there are many types of financial instruments, each of which provides specific mechanism of accounting for the provision reliable information in the financial statements. One's type of financial instrument is the infrastructural bonds, which should stimulate to investment in the social spheres of the economy. In context of this article, the authors undertook a study includes the following aspects: identify economic essence of infrastructural bonds; formulation of the definition of infrastructural bonds; development of efficiently model of accounting of infrastructural bonds. Research is being conducted bearing in mind convergence of the normative framework of accounting of Republic of Belarus with system of International Accounting and Financial Statements Standards. Keywords: accounting (financial) reports, bonds, short-term financial asset, long-term financial asset, investor, issuer, International Financial Reporting Standards