title: Ð£ÑÐµÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ°Ð½Ðº Â«Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³Â»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and analysis of financial instruments (on the example of PJSC Â«Bank Â«Saint PetersburgÂ»)
Creators: name: ÐÐ°Ð´ÑÐ°Ð°, ÐÐ°ÑÑÑÑÑÑÐ½
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: 2021
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ
ÐÐ¡Ð¤Ð
ÑÑÐµÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð²
Ð°Ð½Ð°Ð»Ð¸Ð· Ð±Ð°Ð½ÐºÐ¾Ð²ÑÐºÐ¸Ñ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð²
Ð±Ð°Ð½Ðº
ÑÑÐµÑ Ð±Ð°Ð½ÐºÐ¾Ð²ÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
Ð°Ð½Ð°Ð»Ð¸Ð· Ð±Ð°Ð½ÐºÐ¾Ð²ÑÐºÐ¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸
financial instruments
IFRS
accounting for financial instruments
analysis of banking instruments
bank
accounting for banking activities
analysis of banking activities

description: Ð¦ÐµÐ»Ñ: Ð²ÑÐµÑÑÐ¾ÑÐ¾Ð½Ð½ÐµÐµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð²Ð¾Ð¿ÑÐ¾ÑÐ¾Ð² ÑÑÐµÑÐ° Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð². ÐÐ°Ð´Ð°ÑÐ¸: - Ð¾Ð¿ÑÐµÐ´ÐµÐ»Ð¸ÑÑ Ð¿Ð¾Ð½ÑÑÐ¸Ðµ Ð¸ ÑÑÑÐ½Ð¾ÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð²; - ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÐ¾Ð»Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð² ÐÐ¡Ð¤Ð; - Ð²ÑÑÐ²Ð¸ÑÑ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÑÐµÑÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð² ÐÐ¡Ð¤Ð; - Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ ÐºÐ¾Ð½ÐºÑÐµÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿ÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð²; - Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð²ÑÑÐ²Ð»ÐµÐ½Ð½ÑÑ Ð² ÑÐ¾Ð´Ðµ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð²ÑÑÐ°Ð±Ð¾ÑÐ°ÑÑ Ð´Ð»Ñ Ð´Ð°Ð½Ð½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ð½ÑÐµ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÑÐµÑÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð². Ð Ð°Ð±Ð¾ÑÐ° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð½Ð° Ð±Ð°Ð·Ðµ Ð±Ð°Ð½ÐºÐ° Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³, Ð³Ð´Ðµ ÑÐ¾Ð±Ð¸ÑÐ°Ð»Ð°ÑÑ ÑÐ°ÑÑÑ ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð³Ð¾ Ð¼Ð°ÑÐµÑÐ¸Ð°Ð»Ð°: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ Ð±Ð°Ð½ÐºÐ°, ÑÑÐµÑÐ½Ð°Ñ Ð¿Ð¾Ð»Ð¸ÑÐ¸ÐºÐ° Ð±Ð°Ð½ÐºÐ°, Ð¸ÑÐ¿Ð¾Ð»ÑÐ·ÑÐµÐ¼ÑÐµ Ð±Ð°Ð½ÐºÐ¾Ð¼ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÑ. Ð ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ Ð±Ð°Ð½ÐºÐ° Ð² Ð¿Ð»Ð°Ð½Ðµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·ÑÐµÐ¼ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð². ÐÑÑÐ²Ð»ÐµÐ½Ñ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¸ Ð²ÑÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ Ð¿ÐµÑÑÐ¿ÐµÐºÑÐ¸Ð²Ð½ÑÐµ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÑÐµÑÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¸Ð½ÑÑÑÑÐ¼ÐµÐ½ÑÐ¾Ð² Ð´Ð»Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð³Ð¾ ÑÑÑÐµÐ¶Ð´ÐµÐ½Ð¸Ñ.
description: Purpose: a comprehensive review of the theoretical and practical issues of accounting and analysis of financial instruments. Tasks: - define the concept and essence of financial instruments; - Consider the role of financial instruments in IFRS; - identify the features of accounting for financial instruments in IFRS; - perform an analysis of financial instruments based on a specific enterprise; - based on the problems identified during the analysis, develop promising areas for accounting for financial instruments for this enterprise. The work was carried out on the basis of the bank Â«Saint Peters-burgÂ», where part of the factual material was collected: the bank's financial statements, the bank's accounting policy, the financial instruments used by the bank. As a result, the bank's financial statements were analyzed in terms of the financial instruments used. Problems are identified and promising areas of accounting for financial instruments for a financial and credit institution are developed.