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 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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Bibliographic Details
Main Author: Koliesnichenko Anastasiia S.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2017-11-01
Series:Bìznes Inform
Subjects:
financial investments
financial instruments
accounting and auditing
international standards of accounting
international standards of financial reporting
international standards of auditing
Online Access:http://www.business-inform.net/export_pdf/business-inform-2017-11_0-pages-282_288.pdf

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