Recognition of derivatives of financial instruments as payment funds

The article substantiates the need to improve the accounting regulator regarding the recognition of derivative financial instruments (derivatives) as a category of means of payment. This discussion is due to technical and digital achievements that provide virtual products to the business, among which there are both “digital money” and financial surrogates, thanks to which it is possible to conduct operations of a new level. In this connection, the work considers the issue of identifying a derivative financial instrument with the category of “financial surrogates”. As a result of the study, recommendations were made on the possibility of equating derivatives with means of payment or their equivalents.