Home  Journals  Economic Analysis: Theory and Practice  25(328) - 2013 July

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

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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