Formation of results from investment and financial activities in the accounting and reporting system

Abstract

Introduction. The article analyzes the current method of displaying in current accounting and financial reporting of investment costs, income and the result of the enterprise's investment activity. The state of research in scientific works on the problem of separation of accounting and analysis of investment activity is revealed. The model of the grouping of expenses and income of other ordinary activities of the enterprise is characterized. The processes that take place with the investment, operational and financial activities of the enterprise as a result of the implementation of the investment policy by the subjects of entrepreneurial activity are revealed. The main problems of disclosure of information in financial statements regarding the investment activities of the enterprise are outlined. Changes in the method of accounting for the results of the reporting period by creating sub-accounts for accounting of investment activities are proposed. The purpose of the article is to highlight the process of generating results from investment and financial activities and the procedure for displaying these costs and revenues in reporting. Methodology. In the process of conducting the research, the methods of synthesis and analysis, comparison and generalization were used to reflect the state of the method of formation of the result from investment and financial activities in the formation of reporting. The results. For the purpose of reliable accounting reflection of transactions related to investment and financial activities, the report proposes to revise the accounting and analytical support of transactions in the field of investment. The above proposals consist in the additional regrouping and systematization of these accounts and sub-accounts of other ordinary activities. The proposed method of accounting for the results of the reporting period will increase the efficiency of control of economic processes according to their effectiveness and will improve the analytical capabilities of the investment process assessment.