IMPROVEMENT OF THE ACCOUNTING FOR RECOGNITION OF FINANCIAL INSTRUMENTS
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
This article discusses the adaptation to international financial reporting standards, the resolution of
organizational issues of securities accounting. The digital economy requires the free movement of goods, investments
and labor between countries. The development of international relations, the expansion of foreign investment in
the economy of the republic, as a result of which the accounting system needs to be improved and adapted to
international financial reporting standards. Adaptation to international financial reporting standards, especially the
resolution of organizational issues of securities accounting and the organization of audits based on international f
inancial reporting standards, is important. Today, improving the legal framework for securities accounting and
auditing is becoming an increasingly urgent issue. This is due to the emergence of interaction between companies,
enterprises and banks operating in international markets and the further development of the securities market.
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