Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Features of regulation of accounting of investment activity in form of capital investment
Available online: 1 July 2013 Subject Heading: ANALYSIS OF ACCOUNTING STATEMENTS JEL Classification:
In the article an overview of the existing interpretations of the definition of "investment", worded copyright clarification are carried out. According to the analysis of existing regulations to the definition of an investment asset are offered. A common approach to the assessment of investment assets at their acquisition cost and the establishment of contractual and commercial way are presented. Keywords: investment, capital investment, accounting, investment asset, actual costs, historical costs |
ISSN 2311-8725 (Online)
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