Організація обліку фінансових інвестицій

Abstract

This article discusses the features of the organization of accounting of financial investments of enterprises in our country. Existing valuation methods and main problems regarding the organization of accounting of financial investments are analyzed. According to the results of the study, the ways of their solution are suggested. Investment activity is one of the most important parts of the enterprise, individual industries and the economy as a whole, so most companies have investments - temporarily unoccupied funds. These funds can be invested in various sectors of the economy in order to obtain economic effect, namely profit. Currently in Ukraine there is a weak system of support for investment activities of enterprises. This is causing a huge decline in investment activity in our country, which is very bad. After all, the ability to conduct proper and effective investment activities helps to improve and expand their own activities, improve various social problems in the enterprise, as well as determines the level of human and financial capital. Without a solid foundation in investment activities, our state will not be able to take its rightful place in the world economy. The purpose of this article is to study options for improving the accounting of financial investments in enterprises by mastering the theoretical basis and practices, identifying the main problems of their accounting and evaluation under market conditions and justify proposals for their solution. The article examines the order of reflection in the accounting of financial investment transactions in order to achieve the reliability of the data presented at all stages of accounting by forming an information model of financial investment accounting.