Bondar M. Methodology and organization of accounting and control of investment activity

Economic relations are in the field of investment activity. Deepening of method of account and control of investments, directed on perfection of mutual relations of subjects of investment processes through clarification of methods of evaluation of investment resources. The methods of theoretical generalization and comparison, induction, deduction, grouping, analyses, synthesis. The dissertation dwells upon the basic theoretical principles of investment activity under the conditions of the market economy. The author's approaches to recognition of investments on the basis of combination of financial and accounting approaches in relation to their essence are given. The methods of investment resources evaluation, units of investments and business as a whole are analyzed and the ways of their improvement are proposed. The legal foundations of investment activity and the different ways of disclosing the main investment activity processes in financial and managerial accounting according to the stages of investment project realization are considered here as well. The models of functioning effective system of external and internal investment activity system of control are developed for the users of financial information. Executive authorities, educational process.