ISJ Theoretical & Applied Science 10(66) 2018

Philadelphia, USA

Guliyeva, A.B.

Improvement of account and analysis of securities in the context of International Financial Reporting Standards.

Full Article: PDF

Scientific Object Identifier: http://s-o-i.org/1.1/TAS-10-66-53

DOI: https://dx.doi.org/10.15863/TAS.2018.10.66.53

Language: Russian

Citation: Guliyeva, A.B. (2018). Improvement of account and analysis of securities in the context of International Financial Reporting Standards. ISJ Theoretical & Applied Science, 10 (66), 406-413. Soi: http://s-o-i.org/1.1/TAS-10-66-53 Doi: https://dx.doi.org/10.15863/TAS.2018.10.66.53

Pages: 406-413

Published: 30.10.2018

Abstract: Improvement of account and analysis of securities in the context of the International Financial Reporting Standards (IFRS) is considered in the article. The main criteria of IFRS and their essence are disclosed. The fundamental principles of IFRS on maintaining financial statements and organization of accounting are considered. Classification of securities by various signs is given. Key indicators of assessment of accounting of securities are systematized too. Types of analysis of securities and their main levels are given. Processes and mechanisms of development of securities market in Azerbaijan are analyzed. The undertaken reforms on improvement of national system of accounting and the reporting according to criteria and the IFRS standards are described. The dynamism of development of level and volume of operations with securities in corporations and commercial structures of Azerbaijan is noted. A number of recommendations about improvement of account and analysis of securities in the context of IFRS is given in the end of the article.

Key words: International Financial Reporting Standards, accounting, financial statements, account and analysis of securities, development of securities in Azerbaijan, improvement of account and analysis of securities in Azerbaijan.