Financial instruments classification in Russian and international financial reporting standards

Authors

D. V. Lugovskoy
Kuban State University, Russian Federation
Yu. A. Abrosimova
Krasnodar University of the Russian Interior Ministry, Russian Federation

Abstract

Refined and systematized financial instruments analytical signs proved the irrelevance of their regulation at the level of the accounting standards. The necessity of matching analytical signs in a chart of accounts to financial statements disclosure parameters is demonstrated. Developed an extended classification of financial instruments, providing the following grounds — analytical signs.

Keywords

Internet banking, electronic monetary system, electronic calculations, payment of online services, system of electronic payments

Authors Info

D. V. Lugovskoy

PhD, Associate Professor of Chair of Accounting, Audit and Automated Data Processing at Kuban State University

Yu. A. Abrosimova

lecturer of Chair of Economics, Accounting and Auditing at Krasnodar University of the Russian Interior Ministry

Article Sidebar

Article Details

Issue

2013 · No. 4 (32)

Section

Accounting System Analysis

Publication History

Published 2013-12-23

How to Cite

[1]
Lugovskoy D.V., Abrosimova Y.A. Financial instruments classification in Russian and international financial reporting standards // Economics: Theory and Practice. 2013. No 4 (32). С. 45–56. URL: https://etip.kubsu.ru/article/view/134

License

Copyright (c) 2025 Yu. A. Abrosimova, D. V. Lugovskoy

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.