Lukova O. Accounting for financial instruments and its expert verification.

The thesis is devoted to developing theoretical, methodical and practical bases of accounting for financial instruments of agricultural enterprises in connection with the improvement of its expert verification. The study results show that to most accurately and objectively determine the present value of long-term receivables and long-term liabilities as financial instruments, an agricultural enterprise needs to establish a methodology for measuring the value of such objects in the Regulations on the accounting policy. To do this, the accountant must specify the object (which type of long-term debt is subject to discounting and which is not), settlement (formula), variable (the procedure for choosing the discount rate) and documentary (primary document form) its components. Forming a holistic vision of the methodology of determining and applying valuation for long-term debt will simplify the consolidation of present value in the status of the determining type of value measurement of this type of financial instruments and significantly expand the ability to avoid errors in determining it.