On the concept and classification of financial instruments in the aspect of accounting for the purpose of the rapid analysis of financial statements

The problem of the need to identify financial instruments and their components for the purposes of analysis of the financial condition of the enterprises on the basis of financial statements prepared in accordance with IFRS. Shown essence, classification and characterization of the role of financial instruments for the purposes of carrying out the rapid analysis of financial statements. It was concluded that the absence of substantial characteristics of such concepts as: financial assets, financial liabilities, equity instrument reduces its quality.