Kovalenko A. Accounting and analysis of financial investments (on the example of Ukrainian industrial enterprises)

The dissertation is devoted to the complex research of theoretic statements and working out of practical recommendations concerning the improvement of methodology and organization of accounting and analysis of financial investments. The dissertation highlights economic - legal essence of financial investments and accounting and analysis of investment activity of economic subjects. The classification of financial investments on different features has been worked out. Its influence on the accounting structure and analysis marking have been determined as well. The historic aspect of marking financial investments and the modern state of Ukrainian Stock, Exchange have been analysed critically. The methodology of evaluation of financial investments accounting under national and international standards of accounting and financial recording, the comparative analysis have been done. The recommendations on their improvement are given. The balance of revenues and expenses from financial investments in accounting and taxation is considered. The recommendations concerning the order of financial investments inventory are worked out. The influence of their results on the accounts in accounting is considered as well. The work has developed and generalized the problems of evaluation and reflection of financial investments in accounting and has given some recommendations on their solution. The economic-mathematical model for determining financial investments priority with the help of systematic analysis has been done. The methodology of this usage and calculations with the use of informative technologies are worked out as well.