BUSINESS INFORM №10-2013

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

10

Section: Investment Processes
UDC 657
Zdrenyk V. S.
Problems of Classifying Financial Investments of Enterprises in Ukraine (p. 60 - 65)
The article contains critical assessment of approaches to classification of investments, which are given by different authors and is specified in regulatory and legal documents of Ukraine. It establishes that the literature contains a view regarding differentiation of types of investments, but not a consideration of their classification by different properties. It makes a conclusion that the issue of scientific justification of classification of financial investments is still not developed and absence of regulation by law creates difficulties with respect to classification of financial investments, which, in its turn, results in an improper reflection of this object of accounting on accounts and in accounting. On the basis of differentiation of users of information and their interests, the article offers to relevantly differentiate information about investments. It of a need in co-ordination of classifications in Accounting Regulations (standard) and Tax Code of Ukraine.
Keywords: financial investments, classification, users of information, types of financial investments, Accounting Regulations, Tax Code
Fig.: 1. Tabl.: 2. Bibl.: 8.

Zdrenyk Vasyl S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Management and Public Administration, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Zdrenyk, Vasyl S. (2013) “Problems of Classifying Financial Investments of Enterprises in Ukraine.” Business Inform 10:60–65.

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