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International Finance and Accounting

Abstract

In the article important aspects and results of an active investment policy pursued in our country have been analyzed. The need for accounting and analysis of investments revealed on the basis of the active participation of business entities in the implementation of investment policy. Reviewing the works of domestic and foreign scientists on the accounting and analysis of investments, the existing gaps in them and the problems of accounting for investments arising on the basis of new requirements have been studied and systematized by separate groups. Investment accounting functions are developed taking into account the peculiarities of financial, management and tax accounting, which are integral parts of accounting. It is also shown that the goals and objectives of investment analysis are determined on the basis of an integrated approach, taking into account contemporary requirements.

References

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