Класифікація фінансових інструментів: обліково-контрольний аспект

Abstract

The purpose of the article is to supplement the classification of financial instruments for accounting goals and its expert verification. Research methods. The following set of methods was used in the research process: dialectical - when learning the substantive features and essence of financial instruments; analysis and synthesis - in the study of the completeness of the classification of their species; induction and deduction - to deepen and supplement the classification features of financial instruments; monographic - in the systematization of knowledge about the types of financial instruments, their identification as objects of accounting and reporting; systematization - when filling the identified gaps in the grouping of financial instruments and building a comprehensive classification for accounting purposes and its expert verification. Research results. A significant number of classification options for the latter have been identified by studying specific financial instruments and the available methods of grouping them. It is established that not all existing classification features should be used in accounting, as the current arsenal of accounts and reporting forms does not allow recording such details. At the same time, some of the most common ways of grouping financial instruments leave some of their types out of the classification groups some of their classes. To eliminate the identified shortcomings, it is proposed to supplement the classification of financial instruments with new features "according to the company's profile" and "according to the regularity of transactions with financial instruments." Scientific novelty. The classification of financial instruments has been improved, which differs from the well-known ones by highlighting new classification features "by the profile of the enterprise" and "by the frequency of transactions with financial instruments", which is based on an in-depth analysis of the features of disclosing information about them in the reporting and allows you to identify potentially risky accounting transactions that require expert verification. Practical significance. It consists of identifying incomplete classification groups of financial instruments, their supplementation, and the formation of new ones, which together aim to build a generalized accounting and reporting vision of financial assets, financial liabilities, and equity instruments to cover the accounting policies fully. Figs.: 1. Refs.: 17.