Состояние и основные направления развития методологии и методик учета источников финансирования инвестиций промышленного предприятия

Abstract

In article the problem facing accounting of sources of financing of investments is defined. For the solution of the revealed problem the economic essence of sources of financing of investments as object of accounting is scientifically proved. That will form a theoretical basis for development of techniques of accounting of sources of financing of investments, for ensuring unification and methodological unity of formation in the account and the reporting of the organizations of information on sources of financing of investments as complete object for the analysis and management of investment projects. CZU: 658.152.011.46:657.1.