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Financial instruments, as factors influencing the processes of "financialization" in the aspect of financial reporting

Zhitlukhina O.   (Far Eastern Federal University (Vladivostok))

The article shows that the growing role of the financial sector of the economy in comparison with its real sector affected the emergence of the process of "financialization" both at the macro- and micro-levels. The specifics of the process of "financialization" of the economic life of a specific economic entity are determined. The concept and classification of financial instruments and their elements as accounting objects for the purposes of reporting has been identified. Identified those of them that affect the processes of "financialization" of the economic life of economic entities and which are measured at fair value through profit and loss: trading and derivative financial instruments.

Keywords:financial instruments, financial assets, financial investments, financial obligations, "financialization, accounting, reporting.
 

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Citation link:
Zhitlukhina O. Financial instruments, as factors influencing the processes of "financialization" in the aspect of financial reporting // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2018. -№06. -С. 94-101
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