Problems of accounting for financial investments as objects of accounting on the example of PJSC "Lukoil"

This scientific article discusses the features of regulatory regulation of accounting for financial investments on the example of PJSC "Lukoil". The author analyzes the regulatory system, the list of primary documents and the procedure for inventorying financial investments within the organization. The study highlights the importance of proper regulatory regulation and accounting of financial investments for the effective management of a company's financial resources. The study emphasizes the importance of proper regulatory regulation and accounting of financial investments for the effective management of the financial resources of PJSC Lukoil. The practical conclusions and recommendations presented in the article can help optimize the processes of accounting for financial investments and increase the transparency and reliability of the company's financial statements.