Status and Prospects of Information Support Improvement for Processes of Venture Investment

Viktor Zamlynskyy ()
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Viktor Zamlynskyy: Odesa Institute of Finance of Ukrainian State University of Finance and International Trade, Odesa, Ukraine

Oblik i finansi, 2015, issue 4, 15-18

Abstract: The article is devoted to study of the status and determination of improvement prospects of venture investment accounting and assessment as a basis for information support in taking managerial decisions in the field of venture investment. The advantages of fair value are investigated for use in assessment of financial instruments, which made it possible to draw a conclusion about priority for the assets whose assessment is inclined to dynamic changes. The flaws of the existing methodological basis were clarified in the part of the present value assessment by discounting method. To author's opinion, promising ways of information support improvement in management of venture investment processes are the following: development of methodological recommendations as to financial investment assessment for the purpose of accounting; substantiation of procedure for calculation of financial investment amortized cost; development of instructions for methods of discount and premium amortization which are formed in the process of accounting; determination of procedure for reduction and recovery of utility of financial assets and liabilities.

Keywords: venture investments; financial investments; financial instruments; accounting of financial investments; assessment of financial instruments (search for similar items in EconPapers)
JEL-codes: E22 G24 M41 (search for similar items in EconPapers)
Date: 2015
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http://www.afj.org.ua/en/article/319/ (text/html)

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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2015:i:4:p:15-18

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