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International Accounting
 

Accounting of long-term investments in the form of capital investments

Vol. 14, Iss. 25, JULY 2011

Available online: 1 July 2011

Subject Heading: Account problems

JEL Classification: 

Ramazanova A.K. the post-graduate student of chair of accounting, the analysis and audit The Ulyanovsk State Technical university, the leading expert-expert of department of the state loans the Ministry of Finance of the Ulyanovsk region
alsuschka13@mail.ru

In article accounting of set of expenses and results of capital investments, as investments into non-current assets, into new building, reconstruction, modernization of the organizations, acquisition of cars and equipment is considered.

Keywords: innovative activity, the commercialization mechanism, capital investments, long-term investments, accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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