Problems of Classifying Financial Investments of Enterprises in Ukraine
AbstractThe article contains critical assessment of approaches to classification of investments, which are given by different authors and is specified in regulatory and legal documents of Ukraine. It establishes that the literature contains a view regarding differentiation of types of investments, but not a consideration of their classification by different properties. It makes a conclusion that the issue of scientific justification of classification of financial investments is still not developed and absence of regulation by law creates difficulties with respect to classification of financial investments, which, in its turn, results in an improper reflection of this object of accounting on accounts and in accounting. On the basis of differentiation of users of information and their interests, the article offers to relevantly differentiate information about investments. It of a need in co-ordination of classifications in Accounting Regulations (standard) and Tax Code of Ukraine.
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Bibliographic InfoArticle provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.
Volume (Year): (2013)
Issue (Month): 10 ()
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Web page: http://www.business-inform.net
financial investments; classification; users of information; types of financial investments; Accounting Regulations; Tax Code;
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