Statistics of current fluctuations at non-zero frequencies

We formulate a general approach which describes statistics of current fluctuations in mesoscopic coherent conductors at arbitrary frequencies and in the presence of interactions. Applying this approach to the non-interacting case, we analyze frequency dispersion of the third cumulant of the current operator ${\cal S}_3$ at frequencies well below both the inverse charge relaxation time and the inverse electron dwell time. This dispersion turns out to be important in the frequency range comparable to applied voltages. For comparatively transparent conductors it may lead to the sign change of ${\cal S}_3$