Den'ga S.N. Improving Records of Investment Activities in the Financial Statements of a Business Entity

Abstract: The growth of people’s well-being and higher living standards are impossible without further economic development which can be achieved only through investment. In present conditions, research in the field of investment performance management of business entities including their information support is of high relevance. In accounting, the concept of investment activities is applied to capital investments in their own fixed assets. Investment in assets of other companies is considered to be an object of financial activities. The present work considers the enterprise as an object of capital investment. Such an approach helps reveal the results of investment activities in the financial statements; separate external investment from inside investment and investment in other companies from financial activities; find sources to cover administration expenses and company’s financing; allocate the funds to maintaining capital. All these contributions will enhance the quality of accounting information on financial results in the context of company’s activities.  

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