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Classification of accounting items of investment activity: Problems and Solutions

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Pages: 
74-78
UDC Code: 
657.1
Authors: 
Popov A Candidate of Economic Sciences  (prepodpopov@yandex.ru)

Approaches to classification of investments are considered in correlation with objects of accounting and the information created in the statistical purposes. The recognition problem in accounting of some assets carried to investment activities accor- ding to domestic standards of accounting is discussed. The specified classification of investments according to the current accounting legislation is offered.

Files: 
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