@article{dyatlova2020main,
  title = {The Main Financial Instruments in the Context of the Digitalization of the Economy at Small and Medium-Sized Enterprises},
  author = {Olga Viktorovna Dyatlova},
  year = 2020,
  url = {https://ibimapublishing.com/p-articles/36FinTech/2020/36105720/},
  journal = {Communications of International Proceedings},
  volume = 2020 (32),
  abstract = {In this article, the author substantiates, presents the main aspects of the analysis of financial instruments. This is a rather complex set of measures that takes into account both external and internal factors. During the study, the current regulatory framework for financial instruments was analyzed, and measures were proposed to improve the analysis procedure.},
  keywords = {basic financial instruments, recognition, assessment, impairment, determination of fair value, derecognition, disclosure of information in the statements.},
  note = Article ID: 36105720
}