Formation of information about financial investment transactions in enterprise reporting

Vasyl Stepanovych Zdrenyk


Abstract


Scientific and methodological approaches to information on financial investment in reporting have been considered and researched. On the basis of the studies concluded it has been grounded the absence of analytical accounting registers of financial investments. It has been found out that in part of reflecting the operations of the financial statements of investment should be improved to meet the needs of the users efficiently. The necessity of a detailed analysis in the financial reporting of information about financial investments in order to gain control over them has been considered, ensuring the growth of profits (including through the sale of investments). It has been suggested to display information about investments in expanded forms (assets, liabilities, debt and corporate financial investments) that will significantly increase the information content of financial statements. The study has found out that users of such information will be able to carry out more detailed analysis of the question for decision making, which in turn improves the performance of investment companies.

Keywords


bookkeeping; accounting; financial reporting; financial investment; analytical data; analytical accounting of financial investments; information about financial investments

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References


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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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