THE IMPACT OF THE ASSESSMENT OF FINANCIAL INSTRUMENTS REFLECTED IN THE ORGANIZATION'S FINANCIAL STATEMENTS, TAKING INTO ACCOUNT THE CURRENT FACTOR TIME TO MAINTAIN ITS OWN CAPITAL

The article notes the influence of business models, which are used, according to International Financial Reporting Standard, manage financial resources, and on basis there is a choice evaluation instruments, formation organization's statements. correction accounting balance sheet taking into account factor current time for more accurate assessment condition organization given in work, possibility modification report results commented. It concluded that revaluation instruments articles reflecting them statements organization, allows eliminate risks associated with affecting maintenance capital, control reliability result as paramount its provision.