Naumenko E. Accounting for investments on trade companies

The thesis is devoted to research of the accounting of investments on trading companies. Absence of border between investment, operational and financial activity and its influence on financial results is discovered. Criteria of recognition of investment assets at the enterprises are offered, objects of the accounting for investments are specified. Improvement of documentary registration and the organization of document circulation of investment operations is offered in the purpose to increase the efficiency of accumulated information. Offers concerning improvement of existing techniques of an estimation of investments are proved according to the international standards. The technique of the accounting for investment assets, payments for them, investment incomes, charges and financial results is developed. Diagnostics of completeness and correctness of disclosing of the information of investment activity in the financial reporting is carried out and recommendations for its improvement are developed.