Application of artificial intelligence for valuation of financial instruments in accounting

Currently, many accounting standards (in particular, international ones used by Russian organizations (including healthcare) to form consolidated statements) assume accounting of financial instruments. The domestic accounting system, although it does not yet operate with the specified categories, nevertheless provides for the use of components of financial instruments, namely, financial investments, cash and their equivalents, as well as financial parts of accounts receivable and accounts payable. In addition, the Russian system of regulatory control is soon supposed to be supplemented with a Federal Standard dedicated specifically to financial instruments. The specified objects, in turn, are very common in the accounting practice of domestic organizations. Healthcare organizations are no exception. The basis of accounting is the valuation of its objects. Thus, issues related to the valuation of financial instruments in accounting are relevant for organizations in both healthcare and other areas of activity. The increasingly active development of artificial intelligence technologies (hereinafter referred to as AI) in turn makes the study of the possibilities of its application for the above-mentioned valuation especially relevant. This article is devoted to this study. In the course of the research, such methods as analysis and synthesis, grouping method, comparison, analogy method, logical approach, and system approach were used. The results obtained in this article will be useful to a wide range of readers interested in the development of modern accounting, and can be used in the educational process of higher education institutions, as well as in the practical work of accounting departments of organizations in both healthcare and other areas of activity.