Author:
Polyanin Alexander Evgenievich,
Abstract
Accounting, like any science, has a certain methodological foundation, an important component of which is also precisely the classification. Given the ever-growing requirements for information accumulated in accounting (financial, managerial, tax), the capabilities of the software products used, the specific features of investment projects, it is necessary to form approaches to the classification of investment projects that meet the methodological requirements of accounting, and justify the appropriateness of their use them as directions for the organization of analytical accounting. In this article, the author analyzes domestic and foreign experience in the classification of investment projects. The study identified the most significant classification features in terms of the need for separate accounting and analytical support for investment projects.
Publisher
PANORAMA Publishing House
Subject
Management, Monitoring, Policy and Law,Geography, Planning and Development
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