The normative legal regulation of accounting for financial investments
The normative legal regulation of accounting for financial investments

Summary/Abstract: The article presents the main normative legal framework for the regulation of financial investment transactions. The need for and nature of the fundamental laws and regulations which the issuers and accountants must comply with while dealing with financial investments have been considered. The methodological principles of accounting for financial investment according to the requirements of national and international accounting regulations (standards), EU Directives have been analyzed. The aim of the study is to analyze the normative legal regulation of accounting for financial investment.

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