title: Ð¡ÑÐ°Ð²Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÑÐµÑÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð¿Ð¾ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¸Ð¼ Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐ¼ ÑÑÐ°Ð½Ð´Ð°ÑÑÐ°Ð¼
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Comparative analysis of accounting for financial instruments according to Russian and international standards
Creators: name: Ð¯ÐºÐ¾Ð²Ð»ÐµÐ², ÐÐ¸ÐºÐ¾Ð»Ð°Ð¹
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ
Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐµ ÑÑÐ°Ð½Ð´Ð°ÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÑÑÐ½Ð¾ÑÑÐ¸
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð°ÐºÑÐ¸Ð²Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð°
financial instruments
international financial reporting standards
financial assets
financial liabilities

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description: The aim of the work is to compare Russian and international accounting standards for financial instruments. The following tasks were solved: â study the existing legal and regulatory framework for accounting for financial instruments; â highlight the differences between the provisions for accounting for financial instruments according to Russian and international standards; â analyse the companys financial statements; â compare the provisions of the current standards with the provisions of the draft federal standard "Financial Instruments"; â develop an accounting policy for PJSC Gazprom in terms of accounting for financial instruments; â consider and evaluate the impact of the transition to the standard on the financial statements of PJSC Gazprom. The sources of information were data from domestic and foreign research literature, official Internet resources and analytical agencies. Financial statements were analysed using MS Office (Excel). An accounting policy in the field of accounting for financial instruments during the transition to the federal accounting standard "Financial Instruments" is proposed.