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SIMON KUZNETS KHARKIV NATIONAL UNIVERSITY OF ECONOMICS, UKRAINE

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BUSINESS INFORM №3-2015

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30

Section: Accounting and Auditing
UDC 657.424
Tkach I. V.
Reporting on the Capital Investments of Energy Supplying Companies (p. 197 - 203)

The article is aimed at substantiation of methodical bases of accounting provision for the capital investments of energy supplying companies. During the study has been suggested to amend the description of line 1005 of the Balance (Statement of financial position) f. No.1 and in the title of Section III «Capital investments» from the Notes to the annual financial statements f. No.5, which will reflect in the financial reporting information on capital investment, based on the economic nature of the entity. An algorithm for completing financial statements as to capital investments, including the Section III «Capital investments» from the Notes to the annual financial statements, has been described. Statistical reporting for capital investments presently contains the «misguiding sea-lights», which distort the data of statistical observations related to capital investments. In the article a new approach to the collection of statistical data on sources for financing the capital investments has been substantiated. Also sectoral reporting on the capital investments of energy supplying companies, in particular the Report on implementation of investment program, has been studied. Establishing the synthetic and analytical accounting of the capital investment of energy supplying companies in terms of investment program, which will provide for the managerial needs of energy supplying companies in accounting and analytical information to complete the Report on implementation of investment program, has been proposed.
Keywords: financial reporting, statistical reporting, capital expenditure, energy supplying companies, accounting provision
Tabl.: 4. Bibl.: 8.

Tkach Ivan V. – Senior Lecturer, Department of Accounting, Analysis and Auditing in Agribusiness, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Tkach, Ivan V. (2015) “Reporting on the Capital Investments of Energy Supplying Companies.” Business Inform 3:197–203.


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