Financial investment: essence and economic content in modern conditions

The article discusses the definition of financial investments in accordance with the regulatory and legal framework of the Russian Federation. Analyzed the differences between the concepts of «financial asset» and «financial instruments» under IFRS and RAS. The main problems of convergence between IFRS and RAS are shown. The problems faced by organizations during a difficult epidemiological situation caused by coronavirus infection are considered. A two-sided approach to the definition of financial investments in modern conditions is presented.