id: 27658
Title: Features of classificstion and accounting of financial investments
Authors: Koval N. I.
Keywords: accounting, financial resources, financial investments, principles of investment resources, normatively regulated accounting policy
Date of publication: 2020-12-21 13:23:08
Last changes: 2020-12-21 13:23:08
Year of publication: 2020
Summary: In the article basic component classifications are certain and to the account of financial investments of activity of agrarian enterprises that will assist the improvement of their vital functions. The financial investing is the process of providing of increase of capital of investor due to operations security-related and corporate laws different from securities. The accounting classification of financial investments is systematized and the need for its improvement by supplementing investment objects in accordance with generally accepted groups of securities is determined. The main classification features of investments, storage of investment and financial activities of agricultural enterprises for the purposes of accounting are determined. The results of the study are the basis for further development of theoretical and methodological principles of accounting for investment activities of the enterprise, taking into account its modern features.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/27658.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: The scientific heritage. Hungary : Budapest, 2020. № 56, vol. 6. Р. 27-36.
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Published by: Адміністратор
File : 27658.pdf Size : 1295121 byte Format : Adobe PDF Access : For all
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