Features of the Accounting Procedures for Foreign Investment
DOI:
https://doi.org/10.29038/2411-4014-2018-04-131-139Keywords:
investment activity, foreign investments, financial investments, capital investments, monetary, nonmonetary articles.Abstract
In the article, the expediency of systematizing the methodology of accounting and supporting of the foreign investments in order to increase the investment attractiveness of the enterprise. Grouped the legal and regulatory framework of the foreign investment process. Highlighted the main elements of foreign investment accounting organization. Presented the advantages of cancelling mandatory state registration of foreign investments. The new Law introduces the principle of state accounting of investments, according to which the submission of statistical reporting on the implementation of foreign investment will be carried out by enterprises with foreign investment and institutions of the bank. The basic rules of the financial and capital investment accounting are identified. Also, are
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Bondar M. I. (2008). Investytsiina diialnist: metodyka ta orhanizatsiia obliku i kontroliu [nvestment activity: methodology and organization of accounting and control]. Kyiv : KNEU [in Ukrainian].
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Bukhhalterskyi oblik i kontrol operatsii z finansovymy investytsiiamy [Accounting and control of operations with financial investments] Extended abstract of candidate’s thesis. Zhytomyr [in Ukrainian].
Rusyn N. P., Rusyn L. P. & Dyshko I. Yu. Osoblyvosti orhanizatsii obliku inozemnykh investytsii ta yikh zaluchennia v ekonomiku Zakarpattia [Features of accounting organization of foreign investments and their involvement in the economy of Transcarpathia]. Retriev from: https://dspace.uzhnu.edu.ua/jspui/bitstream/ lib/3716/1 [in Ukrainian].
Ukraina pidvyshchyla svoi pozytsii u reitynhu investytsiinoi pryvablyvosti v 2018 rotsi [Ukraine has increased its position in the rating of investment attractiveness in 2018]. – (n.d.). www.bdo.ua Retrieved from: https://www.bdo.ua/uk-ua/news-2/2018/ukraine-has-increased-its-position-in-the-rating-of-investment-attra-ctiveness-in-2018 [in Ukrainian].
Khrushch N. A. & Semeniuk O. M. (2014) Metody otsinky finansovykh investytsii zalezhno vid yikh vydu [Methods of evaluation of financial investments depending on their type]. Visnyk Khmelnytskoho natsionalnoho universytetu – Bulletin of the Khmelnitsky National University, 6, Т.1, 196–199 [in Ukrainian].
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Published
2018-12-13
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ACCOUNTING, AUDITING, STATISTICS, MATHEMATICAL METHODS AND INFORMATION TECHNOLOG
How to Cite
[1]
2018. Features of the Accounting Procedures for Foreign Investment. Economic journal of Lesya Ukrainka Volyn National University. 4, 16 (Dec. 2018), 131–139. DOI:https://doi.org/10.29038/2411-4014-2018-04-131-139.
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