Accounting of Financial Instruments in Accordance with Russian and International Standards and Audit

Student: Novikova Darina

Educational Programme: Economics (Bachelor)

Year of Graduation: 2020

This final work is devoted to the study of the features and differences in accounting of financial instruments in accordance with International and Russian accounting standards. The paper describes theoretical foundations of accounting, gives recommendations on the application of IFRS in accounting of financial investments and studies the effect of IFRS made on the financial statements of the company and its financial position. The second fundamental block of this work is the audit of financial instruments. In this section, the essence and basic principles of the financial investments audit were examined, the planning audit stages were studied, the process specifics of auditing financial investments were identified, and there was an attempt to develop and test a questionnaire for evaluating the Internal Control System of financial investments.

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