Abstract
The work has examined the accounting of intangible and financial investments in SIA „N”, which has invested its funds in the capitals of other companies. Economic and financial activity, as well as an organisation for the accounting of these funds, was analysed. The aim of the research paper: Assess long term financial and intangible asset accounting in the company and analyse the economic activity indicators. Study methods used at work: method of comparison; method of economic analysis; monographic, or descriptive method. Legislation is not strictly regulated as long-term intangible investments are to be accounted for. SIA "N" uses the opportunities offered by Horizon for the accounting of intangible investments.
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