Home  Journals  International Accounting  26(272) - 2013 July

Features of regulatory accounting of investment activity in form of capital investments

Available online: 9 July 2013

Subject Heading: PROBLEMS. OPINION. SOLUTIONS

JEL Classification: 

In the article the review of existing treatments of a definition "investment activity" is provided, author's specification is formulated. According to the analysis of existing regulations definition of an investment asset is offered. Uniform approach to an assessment of investment assets is created at their acquisition for a payment and creation by contract and economic way.

Keywords: investment, capital investment, accounting, investment asset, actual cost, initial cost

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

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