ACCOUNTING AND AUDIT ISSUES OF FINANCIAL INSTRUMENTS IN ENTERPRISES
Keywords:
international financial reporting standards, foreign standard, securities, national auditing standards, investments, certificate of deposit, corporate bonds, equity securities,, warrant, option, derivative securities, operational audit, complex auditAbstract
The article deals with the issues of harmonization with international financial reporting standards, the
solution of organizational issues of accounting for securities and the organization of audits based on international
financial reporting standards.
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