СОВРЕМЕННЫЕ ТЕНДЕНЦИИ ИССЛЕДОВАНИЙ В ОБЛАСТИ УЧЕТА И АУДИТА ФИНАНСОВЫХ ИНСТРУМЕНТОВ
DOI:
https://doi.org/10.5281/zenodo.20557932Keywords:
финансовые инструменты, бухгалтерский учет, аудит, IFRS 9, инвестиционный учет, финансовая отчетность, международные стандарты финансовой отчетностиAbstract
Статья посвящена исследованию современных тенденций развития научных исследований
в области учета и аудита финансовых инструментов. В работе проведен библиометрический
анализ публикаций, индексируемых в международной базе данных Scopus за период 2016–2025 гг.
Исследование направлено на выявление наиболее продуктивных авторов, научных учреждений и стран,
а также определение региональных особенностей публикационной активности в сфере учета и аудита
финансовых инструментов
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