Issues of income and expenditure accounting caused by financial investments revaluation

Volodymyr Vasylovych Priadko


Introduction. The nature of financial investments as an object of accounting is investigated. The procedure of financial investments revaluation is highlighted. Its importance for reducing the carrying amount of such assets to fair value is shown. Arrangement of results of financial investments revaluation in the accounting system is presented. The method of income and expenditure accounting, which is caused by financial investments revaluation, is proposed.

Purpose. The aim of the research is to study the current practice of income and expenditure accounting, which are caused by revaluation of financial investments purchased in exchange for corporate rights.

Method (methodology). In the process of research a number of scientific methods, including method of comparison, method of grouping, method of analysis and synthesis, has been used.

Results. The article summarizes the scientific approaches to the nature of financial investments. Recommendations on improving income and expenditure accounting caused by revaluation of financial investments are developed for the purpose of reliable arrangement of the investment activity results in reports and adoption of balanced and sensible management decisions.


social and economic provision; persons with disabilities; social services

Full Text:



Blank, I. A. (2007). Finansovyiy menedzhment. Kyiv : Elga, Nika-Tsentr. [in Russian].

Vahrin, P. I. Investitsii. Moskva : Izdatelsko-torgovaya korporatsiya «Dashkov i Ko». [in Russian].

Vorontsovskiy, A. V. (1998). Investitsii i finansirovanie : Metodyi otsenki i obosnovaniya. S.Pb. : Izdatelstvo S.-Peterburgskogo universiteta. [in Russian].

Gradiasov, V. M., Kravchenko, S. V., Isayeva, O. Ye. (2004). Investuvannya. Kyiv: Centr navchal`noyi literatury`. [in Ukrainian].

Deny`senko, M. P. (2003). Osnovy` investy`cijnoyi diyal`nosti. Ky`yiv : Alerta. [in Ukrainian].

Duka, A. P. (2008). Teoriya i prakty`ka investy`cijnoyi diyal`nosti. Investuvannya. Ky`yiv : Karavela. [in Ukrainian].

Kovalenko, Yu. M. (2004). Upravlinnya finansovy`my` investy`ciyamy`. Irpin`. [in Ukrainian].

Kozachenko, G. V. Antipov, O. M., Lyashenko, O. M., Dibnis, G. I. (2004). Upravlinnya investy`ciyamy` na pidpry`yemstvi. Ky`yiv : Libra. [in Ukrainian].

Majorova, T. V. (2009). Investy`cijna diyal`nist`. Ky`yiv : Centr uchbovoyi literatury`. [in Ukrainian].

Peresada, A. A. (1996). Osnovy investitsionnoy deyatelnosti. Kiev : Libra. [in Ukrainian].

Polozhennya (standart) buhgalters`kogo obliku 12 «Finansovi investy`ciyi». Retrieved from: [in Ukrainian].

Shihverdiev, A. P. (2006). Kompanii na ryinke tsennyih bumag. Syiktyivkar: Izdatelstvo Syiktyiv-karskogo gosudarstvennogo universiteta. [in Russian].

Shmorgun, N. P., Golovko, I. V. (2006). Finansovy`j analiz. Kyiv : CzNL. [in Ukrainian].


Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

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

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023