Moskva, Moscow, Russian Federation
The article provides an analysis of the concept of «investments» from the point of view of economic theory and accounting, offers its own definition, taking into account the modern specifics of capital investment transactions. Also discloses specific issues of investing foreign resources in the authorized and share capital of Russian organizations, identifies possible complex issues and problems associated with this process. As a solution to the corresponding complex problems, it is proposed to use the tools of the national accounting system, regulating the rules for disclosing information in financial statements.
financial investments, foreign investments, methods of assessing investment efficiency, disclosure of information in financial statements
1. Dolan E. Dzh., Lindsey D. Rynok: mikroekonomicheskaya model'. — SPb., 1992. — 496 s.
2. Keyns Dzh. Obschaya teoriya zanyatosti, procenta i deneg. — M., 2003. — 1027 s.
3. Kisova A.E. Analiz investicionnogo portfelya kommercheskoy organizacii // Simvol nauki: mezhdunarodnyy nauchnyy zhurnal. — 2015. — № 10-1. EDN: https://elibrary.ru/UNUKFL
4. Kropotov L.G. Kommercheskie investicii v ob'ekty kapital'nogo stroitel'stva: pravovoe regulirovanie. — M., 2012. — 208 s. EDN: https://elibrary.ru/SDTYLT
5. Lapteva A.M., Skvorcov O.Yu. Investicionnoe pravo: uchebnik dlya bakalavriata i magistratury. — M.: Yurayt, 2019. — 535 s. — (Seriya: Bakalavr i magistr. Akademicheskiy kurs).
6. Lapteva A.M. Soderzhanie i suschnost' ponyatiya «investicii» // Vestnik Sankt-Peterburgskogo universiteta. Pravo. — 2015. — № 3. EDN: https://elibrary.ru/VBXGFD
7. Makkonnell K., Bryu S. Ekonomiks. — M., 2003. — 972 s.
8. Suharev O.S. Problema psevdoinvesticiy: metody razrusheniya rossiyskih vysokotehnologicheskih otrasley // Investicii v Rossii. — 2005. — № 3 (122). — S. 30–37. EDN: https://elibrary.ru/YNHLZT
9. Polozhenie po buhgalterskomu uchetu «Uchet finansovyh vlozheniy» PBU 19/02 ot 10.12.2002 № 126n [Elektronnyy resurs]. — URL: https://base.garant.ru/12129387/
10. Federal'nyy zakon ot 06.12.2011 № 402-FZ «O buhgalterskom uchete» [Elektronnyy resurs]. URL: https://minfin.gov.ru/ru/document?id_4=15014-federalnyi_zakon_ot_06.12.2011__402-fz_o_bukhgalterskom_uchete
11. Federal'nyy standart buhgalterskogo ucheta FSBU 6/2020 «Osnovnye sredstva» ot 17.09.2020 № 204n [Elektronnyy resurs]. — URL: https://minfin.gov.ru/ru/document?id_4=133537
