FINANCIAL INVESTMENTS AS AN OBJECT OF ACCOUNTING AND TAXATION

Abstract

In the article, the authors justify the expediency of further research on transactions with financial investments, taking into account their importance in the activities of enterprises of various forms of ownership in the conditions of martial law and the specifics of the post-war recovery of Ukraine. The main tasks of the organization of accounting of financial investments are determined. Proposals have been made to improve the efficiency of the accounting process at enterprises. The theoretical and methodological basis of the research is the achievements of foreign and domestic scientists in the field of accounting and taxation of economic transactions. In the research process, general scientific methods and methods of cognition were used: theoretical generalization, analysis, synthesis, classifications. Grouping and comparison methods were used to determine the essence of financial investments as an accounting object. Techniques of concretization and abstraction were used to highlight features inherent in investments. The dialectical method, induction and abstraction became the basis of proposals for improving the efficiency of the accounting process at the enterprise. Thus, the study of financial investments as an object of accounting allowed: carry out a critical review of the concept of "investment" in economic literary sources and determine the essence of this economic category; specify the main tasks of accounting for financial investments; determine proposals for improving the efficiency of accounting for financial investments in large companies, taking into account the use of the automated SAP ERP program.