BUSINESS INFORM №12-2014

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54

Section: Accounting and Auditing
UDC 657.1.014
Makhota A. V.
Technology of Accounting Treatment of Revenues of Private Companies from Financial Investments (p. 377 - 382)
In the article the economic nature of the operations for financial investment by private enterprises is defined, their specific features are systematized, on the basis of the study of current state of financial investment in Ukraine is determined, that domestic investors prefer long-term financial investment through participation in the capital of other companies and granting of long-term loans secured by value documents. The accounting definition of incomes from financial investments is clarified. The features of definition and criteria for the recognition of private enterprise incomes from financial investments are outlined, their belongment to the group of financial incomes is defined, the method of their accounting evaluation is determined, the accounting records of the afore-mentioned group intended for accounting treatment are presented, and the order of disclosure of accounting information on income from financial investments in the financial reporting of private investors is covered. According to the results of the study, recommendations to improve the analytical content of the Report on financial results (Report of comprehensive income), in the section of accounting treatment of income from financial investments, are offered.
Keywords: financial investments, income, definition, recognition, evaluation, accounting, information disclosure, financial reporting
Fig.: 2. Tabl.: 1. Bibl.: 13.

Makhota Alla V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Makhota, Alla V. (2014) “Technology of Accounting Treatment of Revenues of Private Companies from Financial Investments.” Business Inform 12:377–382.

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