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 |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-282_288.pdf |
| _version_ | 1811314416505847808 |
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| author | Koliesnichenko Anastasiia S. |
| author_facet | Koliesnichenko Anastasiia S. |
| author_sort | Koliesnichenko Anastasiia S. |
| collection | DOAJ |
| description | 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 terminological essence of definition of FI was constructed, on the basis of which three fundamental components were allocated: object-static, dynamic, and target. Elements of the concept of «financial investments» had been structured and a component analysis was carried out, which became the basis for constructing the logic of interpretation of this economic category with the purpose of leveling theoretical differences in the interpretation of financial assets in terms of harmonizing their accounting with the IFRS and the ACI. It has been substantiated that there is a transition to the more developed theoretical level of perception of FI, which is expressed in the interpenetration of economic and legal branches of knowledge in the context of interpretation of this scientific category while positioning investment processes in the international coordinate system. |
| first_indexed | 2024-04-13T11:11:11Z |
| format | Article |
| id | doaj.art-a76918bf5ca646469d92c6bdbf882854 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-04-13T11:11:11Z |
| publishDate | 2017-11-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-a76918bf5ca646469d92c6bdbf8828542022-12-22T02:49:06ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2017-11-0111478282288The Theoretical Analysis of the Definition of «Financial Investments» and Harmonization of the Accounting and Auditing System in Accordance with the IFRS and the ACIKoliesnichenko Anastasiia S. 0Assistant, Department of Economic Analysis and Accounting, National Technical University «Kharkiv Polytechnic Institute»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 terminological essence of definition of FI was constructed, on the basis of which three fundamental components were allocated: object-static, dynamic, and target. Elements of the concept of «financial investments» had been structured and a component analysis was carried out, which became the basis for constructing the logic of interpretation of this economic category with the purpose of leveling theoretical differences in the interpretation of financial assets in terms of harmonizing their accounting with the IFRS and the ACI. It has been substantiated that there is a transition to the more developed theoretical level of perception of FI, which is expressed in the interpenetration of economic and legal branches of knowledge in the context of interpretation of this scientific category while positioning investment processes in the international coordinate system.http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-282_288.pdffinancial investmentsfinancial instrumentsaccounting and auditinginternational standards of accountinginternational standards of financial reportinginternational standards of auditing |
| spellingShingle | Koliesnichenko Anastasiia S. 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 Bìznes Inform financial investments financial instruments accounting and auditing international standards of accounting international standards of financial reporting international standards of auditing |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | theoretical analysis of the definition of financial investments and harmonization of the accounting and auditing system in accordance with the ifrs and the aci |
| topic | financial investments financial instruments accounting and auditing international standards of accounting international standards of financial reporting international standards of auditing |
| url | http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-282_288.pdf |
| work_keys_str_mv | AT koliesnichenkoanastasiias thetheoreticalanalysisofthedefinitionoffinancialinvestmentsandharmonizationoftheaccountingandauditingsysteminaccordancewiththeifrsandtheaci AT koliesnichenkoanastasiias theoreticalanalysisofthedefinitionoffinancialinvestmentsandharmonizationoftheaccountingandauditingsysteminaccordancewiththeifrsandtheaci |