Golubka Y. Accounting and audit of financial investments

The theoretic generalization and the propositions concerning solution of a problem on improvement of evaluation and accounting of financial investments. Systematic approach, general scientific and special methods, methods of comparison, abstracting, analysis, synthesis. The notion specifying of financial investments and the necessity of their division by the term of their ownership. The elaboration of the forms of initial documentation, the registers and the program modules for accounting of financial investments. The classification expedition of the audit of financial investments: as a constituent part of financial accounting and as audit of financial investments in the process of fulfillment of tasks of special significance has been proved. The purpose, tasks, objects, the conditions of conclusion of agreements and contracts, auditing procedures as to two independent directions of audit of financial investments have been defined and singled out. The branch of usage - economics.