Tеоретические подходы к определению понятия «ценные бумаги»

Abstract

Today, securities in the Republic of Belarus are one of the priority areas for integrating the country's economy into the world community. Securities contribute to both the growth of social production and the development of high-tech industry, and the timely adaptation of the national economy to changing development conditions. However, methods for auditing financial investments in securities have not yet been developed, which can lead to a deterioration in the quality of the audit organization's work, the inability to fully reliably assess the impact on financial organization reporting. The effect on the annual financial statements does not contribute to the expression of assurance in the auditor's report. Research methods: the method of a systematic approach, deduction, analysis and synthesis, general scientific research methods, as well as methods of functional analysis. Results: the analysis of various points of view, stated in the special economic literature and regulatory documents, made it possible to substantiate the economic content of the concept of "securities" and propose a different interpretation of this concept. JEL: G100