The Theoretical Analysis of the Definition of «Financial Investments» and Harmonization of the Accounting and Auditing System in Accordance with the IFRS and the ACI
The article systematizes the existing views on the category of «Financial Investments» (FI) and substantiates that the ideology of financial investment be disclosed by determining the degree of regulation of this concept. In accordance with both normative and scientific approaches a matrix of the te...
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| Format: | Article |
| Language: | English |
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-11-01
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| Series: | Bìznes Inform |
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| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-282_288.pdf |