BUSINESS INFORM №8-2014

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9

Section: Investment Processes
UDC 657.1.012.1
Zdrenyk V. S.
Bibliographic Analysis of the Reference Sources on Accounting and Control of Financial Investments (p. 56 - 60)
The purpose of the article is to study the subjects and areas of scientific research on the integration and control of financial investments. The analysis of the reference sources made it possible to group the main directions of research and to identify unresolved problems on this basis. The main of which are related to the definition of the nature and characteristics of financial investments, their classification, tasks of accounting and control and so on. D. That means those are theoretical problems. Another group of problems is related to the assessment, the organization of accounting, control and management of financial investments. At its core – those are problems of application (practical) character. The study points out the growing interest in solving the problems associated with financial investments in the context of academic degrees in various specialties. It is concluded that a number of unresolved problems leads to inhibition of the use of investment as an important stabilizing key factor of the economy. In the long term the analysis allows us to determine the most relevant areas of research and further development of the theory and practice of financial investments, including their accounting and control.
Keywords: financial investments, the classification of financial investment, the essence of financial investments, accounting for financial investment analysis of financial investments, valuation of financial investments
Fig.: 2. Tabl.: 4. Bibl.: 8.

Zdrenyk Vasyl S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Management and Public Administration, Ternopil National Economic University (11 Lvіvska Str., Ternopil, 46020, Ukraine)
Email: [email protected]

Article is written in English
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Reference to this article:
Zdrenyk, Vasyl S. (2014) “Bibliographic Analysis of the Reference Sources on Accounting and Control of Financial Investments.” Business Inform 8:56–60.

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