Home  Journals  International Accounting  37(187) - 2011 October

Accounting and analytical provision for transactions with investments into equity of other businesses

Available online: 19 October 2011

Subject Heading: Investment activity

JEL Classification: 

Economic growth requires new resources to be involved in economic activity via various finance channels: internal resources via equity, while external resources via credit facilities. One of the feasible systems for stable business development assumes financial investments into other businesses’ equity including subsidiaries and affiliates. The urgency of the issues under consideration is determined by the necessity of more complete data provision of long-term management of financial investments that are increasingly realized via the investments into other businesses’ equity. In the given article methodological recommendations are aimed to improve accounting and economic analysis of investments into other businesses’ equity. The author suggests the analysis technique that differs from the existing ones in specification of the objective, tasks, application principles, and indicators’ system use. The given conclusions in the article allow to expand representations about an analysis technique for the equity investment, to develop analytical provision for rational management decisions on investment reasonability.

Keywords: financial investment, equity investment, economic analysis, investments, financial investment management

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

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