Summary 

 Accounting for financial assets is one of the most significant sections of accounting, the organized and reliable maintenance of which allows you to get real information about whether the company is profitable or unprofitable and what is the value of the company's net assets.

 In the economic literature, there are many studies devoted to various problems of recognition, assessment, accounting, analysis, classification of financial assets.  However, there are no comprehensive studies devoted to the problems of accounting for income and expenses in domestic accounting science.  Such underdevelopment of this topic and the presence of the Republic of Azerbaijan on the eve of the mandatory universal application of international accounting principles emphasize the relevance of this work.

 Development of modern methods of reflection in the accounting system of financial assets, criteria for their recognition, generalization and systematization of algorithms for various methods of accounting assessment, depending on the type

 The choice of alternative accounting methods and methods of accounting evaluation and methods of evaluating financial assets directly affects the final results of commercial activities - profit, the maximum increase of which is the main goal of each business entity.  They largely determine the formation of complete and reliable information about the activities of the organization and its property status, which is necessary for all interested users of financial statements.