Technology of Accounting Treatment of Revenues of Private Companies from Financial Investments
Journal Title: Бізнес Інформ - Year 2014, Vol 12, Issue 0
Abstract
In the article the economic nature of the operations for financial investment by private enterprises is defined, their specific features are systematized, on the basis of the study of current state of financial investment in Ukraine is determined, that domestic investors prefer long-term financial investment through participation in the capital of other companies and granting of long-term loans secured by value documents. The accounting definition of incomes from financial investments is clarified. The features of definition and criteria for the recognition of private enterprise incomes from financial investments are outlined, their belongment to the group of financial incomes is defined, the method of their accounting evaluation is determined, the accounting records of the afore-mentioned group intended for accounting treatment are presented, and the order of disclosure of accounting information on income from financial investments in the financial reporting of private investors is covered. According to the results of the study, recommendations to improve the analytical content of the Report on financial results (Report of comprehensive income), in the section of accounting treatment of income from financial investments, are offered.
Authors and Affiliations
Alla Makhota
Keywords
Related Articles
- EP ID EP100358
- DOI -
- Views 111
- Downloads 0
Quality Control of Internal Audit of Enterprises in Terms of Eurointegration Processes
In the context of globalization and integration into the world economic space, deepening of market reforms and overcoming the consequences of the financial-economic crisis, the Ukrainian economy development requires impr...
A Methodical Approach to Strategic Controlling of the Export-Import Activity of Enterprise
The article expounds a methodical approach to strategic controlling of the export-import activity of enterprise, which is scientifically based and takes into account peculiarities of the current economic conditions of en...
Definition of the Banking Service Notion on the Basis of the System Approach
The article considers and analyses main theoretic and application aspects of definition of the banking service notion (since scientific literature does not contain unequivocal definition of this notion), and identifies t...
Analytical Provision of Profitable Activity of Clothing Industry Enterprises
The goal of the article is improvement of the methodology of study of financial results through introduction into the domestic practice of application of modern instruments of methods of non-linear dynamics - catastrophe...
Determination of Expenses of Economic Activity of a Company
The article generalises methods of determination of expenses used for production of products. It improves methods of measuring the cash flow at the level of a company and its structural subdivisions, which take into acco...