International Accounting
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

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

Vol. 16, Iss. 26, JULY 2013

Available online: 9 July 2013

Subject Heading: PROBLEMS. OPINION. SOLUTIONS

JEL Classification: 

Popov Ph.D. assistant professor of accounting and auditing, Urals State University of Economics
prepodpopov@yandex.ru

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

View all articles of issue

 

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

Journal current issue

Vol. 22, Iss. 8
August 2019

Archive