Accounting identification and valuation of financial instruments

In the globalization context of financial markets and the growing impact of economic instability, the development of effective models of accounting identification and valuation of financial instruments is extremely relevant. This provides business entities with stability and transparency in financial reporting, contributing to increase inves­tor confidence. The research aim is to determine the specifics of accounting identification and va­lua­tion of financial instruments in modern conditions of globalization and high instability, as well as to substantiate ways of their improvement, taking into account changes in international and national standards, in the context of ensuring transparency and effective management of finan­cial risks. The hypothesis of the research is that modern changes in the standards of accounting and valuation of financial instruments affect the level of transparency of financial reporting and the effectiveness of financial risk management, while adapting the accounting of financial instru­ments to international requirements will contribute to their more objective reflection in the financial reporting of enterprises. The methods of systematic and com­pa­rative analysis, classification, logical genera­lization have been applied. The paper highlights the theoretical principles of accounting identifica­tion and valuation of financial instrument; in particular, the essence of various business models for managing them has been considered. An analy­sis of existing approaches to the valuation of financial instruments is carried out, including initial and subsequent valuation, in particular methods of fair value, and problems arising in the valuation process in conditions of instability have been considered. Prospects for improving the accounting of financial instruments in Ukraine were identified, including their adaptation to inter­na­tional standards, auto­mation of accounting processes and develop­ment of recommendations for managing financial risks accor­ding to modern challenges