Release:2016, Vol. 2. №2
About the author:Alexey Yu. Popov, Cand. Sci. (Econ.), Associate Professor, Department of Accounting and Audit, Ural State Economic University; email@example.com
This article analyzes the existing rules in the Russian Federation and the principles of disclosure of investment activities in the accounting of financial statements of business entities. The features reflect information about the intangible assets, the results of research and development, fixed assets, tangible and intangible assets of the search, the profitability of investments in tangible assets as well as financial investments in the balance sheet. It discloses the method of operating the reporting of profits and losses from investing activities in the statement of financial results, highlights principles reflect cash flows from investment operations in the statement of cash flows. Particular attention is paid to the disclosure in the notes to the balance sheet and financial results both in text and in tabular form. The recommendations are given for improving the formation of the report on the financial results for greater representativeness and clarity of financial information to interested users of financial statements.