This article describes the issues of accounting for the service margin under the contract and the share of reinsurance in it in insurance organizations. In particular, for accounting purposes, insurance reserves, and in turn, the service margin under the insurance contract, are classified in accordance with international financial reporting standards, the accounting procedure in the relevant working accounts is explained, and on this basis, an algorithm is developed, and conclusions are drawn

This article addresses the issues of practical application of information sources and its structural structure in accordance with international standards, which are used in the application of analytical actions in the audit of current assets. The scientific study examined the issues of analysis taking into account the nature of the reserves, as well as their application in the audit process from the data of the analysis.

In international banking practice, ensuring the profitability of commercial banks is of great importance, which not only serves to maintain their financial stability, but also to increase their competitiveness in market conditions. Banks with a high level of profitability perform their financial intermediary function more effectively, which leads to the strengthening of their place and role in the economy. Therefore, in the practice of developed Western countries of the world, the issues of increasing the profitability and ensuring the stability of commercial banks are considered one of the most priority and urgent areas of strengthening their competitiveness in the financial market. They pay great attention to increasing profitability in order to ensure the effective operation of banks, the provision of high-quality services to customers, and a worthy contribution to economic development. The article develops scientific proposals aimed at ensuring the profitability of loans of commercial banks of the country.

This article will comment on the main points of current asset accounting in accordance with International Financial Reporting Standards and consider issues of its practical application. The scientific study presents the disclosure of the essence of current assets, determination of the cost of finished products, goods and unfinished production, assessment of reserves, classification by the price of net sales.

The article is devoted to the study of financial risks, their classification and management methods. Key types of risks, such as credit, currency and interest rate, as well as their impact on financial activities are considered. Risk management methods are described, including diversification, hedging, insurance and reserve creation. Attention is paid to modern technologies, such as blockchain and artificial intelligence, which help reduce risks and increase business resilience in the face of uncertainty and changes in the external environment.

The article describes the procedure for improving the organization of reserve accounting of doubtful accounts receivable based on international financial reporting standards for accounts receivable, considered as a financial instrument in business entities. The diversity and complexity of financial instruments in financial markets around the world have increased dramatically in recent years. Accounting for financial instruments is a problem in practice, so it is desirable to widely use international standards.

This аrticle prоvides а cоmprehensive understаnding оf the scientific-theоreticаl fоundаtiоns оf ensuring fооd security. In the cоntext оf glоbаlizаtiоn, ensuring security in the fооd sectоr is cоnsidered оne оf the key elements оf public welfаre аnd ecоnоmic develоpment. The аrticle deeply аnаlyzes the theоries prоpоsed by mоdern schоlаrs аs well аs the experiences оf fоreign cоuntries in this field, stаrting frоm the eаrly stаges оf systemаticаlly studying the issues оf fооd supply fоr the pоpulаtiоn. Аdditiоnаlly, vаriоus threаts tо fооd security аnd their sоciо-ecоnоmic impаct оn оur cоuntry аre discussed.