Zadniprovs'kyj O. Organizing and methodological aspects of account of investments and their financial ensuring in trade.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0400U003412

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

21-12-2000

Specialized Academic Board

Д 26.055.01

Kyiv National University of Trade and Economics

Essay

There were considered questions of the optimization of account calculation of capital and financial investments in the work. There was shown the essence and possible kinds of estimations, suitable for using the capital investments in the calculation were classified. There was grounded the possibility of carrying out an estimation of capital and financial simultaneously in parallel, additional gauges; the advisability of available volumes of capital investments to the just value in the undersystem of the administrative account was determined. The necessity of an additional detailed elaboration of a registered information regarding investments was defined; the system of synthetically and analytical account on their calculation was supplemented with positions. There were determined additional methodological principles of the calculation of financial investments, proceed from the criterion's including the new ones defined in the investigation.

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