EXPANDING THE INFORMATION CONTENT OF FINANCIAL STATEMENTS IN TERMS OF SECURITIES REFLECTION
The analysis of the types of cases brought against securities by arbitration courts of court decisions related to offenses on the securities market in the Russian Federation for 2013-2018 shows an increase in the number of crimes against securities. Proposals have been developed to expand information about securities in the accounting financial statements, which will increase its transparency and fully meet the requirements of completeness, reliability and clarity of financial information.