ACCOUNTING SUPPORT OF THE FINANCIAL ASSET MANAGEMENT AT THE ENTERPRISE-Reference-Cited by-同舟云学术

ACCOUNTING SUPPORT OF THE FINANCIAL ASSET MANAGEMENT AT THE ENTERPRISE

Published:2019-04 Issue:4 (44) Volume: Page:116-130
ISSN:2411-4413
Container-title:"EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity"
language:uk
Short-container-title:EFM

Author:

LIUBAR Oksana¹

Affiliation:

1. Vinnytsia National Agrarian University

Abstract

Financial assets are one of the key categories of the financial world. Different segments of the financial market (credit, stock, currency, financial services market) are characterized by different categories of financial assets, the circulation of which mediates the movement of funds both within the country and abroad. Effective movement of financial resources nationally or internationally is performed under involvement of financial assets. As a rule, obtaining or control of financial assets determines the motivation of participants of the financial or commercial transactions. The essence of financial assets as an economic category is revealed. The main characteristics of the financial asset are presented. It is established that financial assets for accounting purposes should be defined as money and their equivalents; long-term and current financial investments; accounts receivables for products (goods), services, bills received; accounts receivable for the purchase of financial investments, accounts receivable under loan agreements. Special attention is paid to the procedure of accounting of financial assets at the enterprises, covering the process from the initial registration of the economic information to reporting.

Publisher

Vinnytsia National Agrarian University

Reference18 articles.

1. Yuriia, S.I. and Fedosova, V.M. (Ed.) (2012). Finansy: pidruchnyk [Finance]. (2nd ed., rev.). Kyiv: Znannia [in Ukrainian].

2. Statystychnyi zbirnyk «Diialnist subiektiv velykoho, serednoho, maloho ta mikropidpryiemnytstva za 2017 rik» [Statistical collection «Activities of subjects of large, medium, small and microenterprises 2017»]. Retrieved from: http://www.ukrstat.gov.ua/druk/publicat/kat_u /2018/zb/11/zb_dsp_2017.pdf [in Ukrainian].

3. Natsionalni polozhennia (standarty) bukhhalterskoho obliku [National provisions (standards) of accounting]. Retrieved from: http://vobu.ua/ukr/documents/ accounting/item/natsionalni-polozhennyastandarti-bukhgalterskogo-obliku?app_ id=24 [in Ukrainian].

4. Mizhnarodni standarty bukhhalterskoho obliku ta finansovoi zvitnosti [International accounting standards and financial reporting]. Retrieved from: http://vobu.ua/ukr/documents/ accounting/item/mizhnarodnistandarti-bukhgalter skogo-obliku-ta-finansovoji-zvitnosti?app_id=24 [in Ukrainian].

5. Holovko, A.T., Laptiev, S.M. and Kabanov, V.H. (2009). Rynky finansovykh instrumentiv ta yikh infrastruktura: monohrafiia – Markets of financial instruments and their infrastructure. Kyiv: University of Economics and Law «KROK» [in Ukrainian].