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 theconditions 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.