DEVELOPMENT OF ANALYTICAL ACCOUNTING OF FINANCIAL INSTRUMENTS IN MODERN CONDITIONS OF DONETSK REGION
N.V. Kravchuk
Donetsk National Technical University, Str. Artema, 58, Donetsk, 83001
Keywords: финансовые инструменты, положение (стандарт) бухгалтерского учета «Финансовые инструменты», организация аналитического учета, регистры аналитического учета, financial instruments, accounting statute (standards) «Financial instruments», organizing of analytical accounting, registers of analytical accounting
Subsection: FINANCE, ACCOUNTING AND ANALYSIS
Abstract
The research considers the possibilities of development and improvement of analytical accounting of financial instruments in modern conditions, as one of the factors of formation of financial accounting in Donetsk region. The situation of standard regulation of organization of accounting of financial instruments from the perspective of primary orientation to work with the Russian partners is analyzed. The need for reforming of the Ukrainian standard of accounting “Financial instruments” for modern conditions of development of the region is proved. The forms of analytical ledgers for accounting of financial instruments are developed.
|
