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Електронний архів Житомирського державного технологічного університету

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Title ?????????????? ????? ? ???????? ???????? ? ??????????? ????????????: ?????? ? ????????
Accounting for and control over the transactions with financial investments: theory and methods
 
Creator ???????????, ??????? ?????????????
Ponomarenko, Ye.B.
 
Subject ????????? ??????????
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financial investments
accounting for transactions with financial investments
life cycle of financial investments
equity method
internal control over transactions with financial investments
 
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Thesis is dedicated to the grounding of the theoretical statements and working out
of practical recommendations on improving accounting for and control over the
transactions with financial investments.
Essence of the concepts ?financial investments? has been specified as well as on
the basis of the carried out research of financial investments in the context of
accounting and controlling objectives the classification of financial investments has
been improved. The procedure of developing accounting policy in the part of
transactions with financial investments has been disclosed s well as its basic elements
have been specified. Based on the described stages of financial investments? life cycle
methodic approaches to their accounting reflection have been suggested. Information
content of company?s financial and internal statements has been grounded with the
purpose of determining the efficiency of financial and investment policies chosen by
the company.
For improving control over transactions with financial investments the author has
set the interaction between subjects of control, determined the issues of the audit
program, worked out the controller?s documentation, outlined the set of requirements as
well as described the procedure of their check in computer environment.
 
Date 2016-02-23T09:42:16Z
2016-02-23T09:42:16Z
2012-04-20
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1224
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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