Articolul precedent |
Articolul urmator |
271 0 |
SM ISO690:2012 МАМЕДОВА, Нигяр. Некоторые вопросы идентификации и классификации ценных бумаг, применяемые в учетном учете и отчетности. In: Economic and legal aspects of digitalization in the context of globalization, Ed. 2, 4-5 martie 2022, Chişinău. Chişinău: University of European Studies of Moldova, 2022, Ediția 2, Vol. 2 , pp. 59-64. |
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Economic and legal aspects of digitalization in the context of globalization Ediția 2, Vol. 2 , 2022 |
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Simpozionul "Economic and legal aspects of digitalization in the context of globalization" 2, Chişinău, Moldova, 4-5 martie 2022 | ||||||
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Pag. 59-64 | ||||||
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Rezumat | ||||||
In the modern era of the development of global competition and integration processes, as well as the strengthening of the investment interests of business entities, especially banks, financial instruments are practically an indicator of the level of development. The correct, accurate and perfect grouping of financial instruments in the accounting system, the features of the structural elements of securities, the analytical procedures of owners, investors, creditors and other users depend on the provision of activities. The purpose of the study is to clarify and form modern aspects of the identification of securities, classification features that allow to fully disclose information about them with the correct organization of accounting for securities and financial statements. In the course of the study, the scale of investment activities of banks in the country's securities market is analyzed, approaches in the field of identification and classification of securities are studied, the necessary criteria and classification signs for their identification are determined. In other words, the signs of accounting objects and their elements have been clarified in order to identify financial instruments, especially securities. The results obtained in the course of the study will expand the theoretical understanding of the main criteria for identifying securities, the features of the classification of securities in the process of registering securities and disclosing information about them in the report. The practical significance of the research results lies in the fact that clarifications to financial statements and disclosure of additional information about securities in the registry can improve the reliability and transparency of financial statements. |
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Cuvinte-cheie financial instruments, investments, types of securities, identification of securities, classification of securities, classification criteria, balance sheet, financial statements, финансовые инструменты, инвестиции, виды ценных бумаг, идентификация ценных бумаг, классификация ценных бумаг, критерии классификации, бухгалтерский баланс, бухгалтерская отчетность. |
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