The specifics of accounting for financial investments in a budget institution

Abstract

The article considers the types of financial investments, existing restrictions for budget institutions and ways to account for such investments. The concepts of the most common securities are disclosed. The main account for accounting for financial investments 204.00 and its analytical accounts are analyzed. The order of formation of the cost of financial investments on accounting accounts is shown, which provides for the initial formation of the cost on the account 215.00 “Investments in financial assets” with subsequent reflection of the generated cost on the account 204.00 “Financial investments”. Accounting entries are provided in cases of revaluation of securities with an increase or decrease in their value, with the difference being written off to the financial result. The article considers the conditions under which budget institutions can be participants or founders of other organizations and what actions are required to invest in the authorized capital of another organization. The rules for generating information about financial results are considered and an example of filling them in is given.