Accounting financial accounting. Concept, classification and accounting accounts of financial investments (the most important)

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Accounting financial accounting. Concept, classification and accounting accounts of financial investments (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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40. CONCEPT, CLASSIFICATION AND ACCOUNTING OF FINANCIAL INVESTMENTS

Financial investments are assets that are right receipt of a certain amount of cash or other financial assets within a certain period in accordance with a document certifying this right (contract, security, etc.), while they are not cash and receivables.

Classification of financial investments in Russian accounting in accordance with PBU 19/02 is an open list of possible investment options for an investor:

▪ investments of the organization in state and municipal securities, securities of other organizations, including debt securities in which the date and cost of repayment are determined (bonds, bills);

▪ contributions to the authorized (share) capital of other organizations (including subsidiaries and dependent business companies);

▪ loans provided to other organizations;

▪ deposits in credit institutions;

▪ accounts receivable acquired on the basis of assignment of the right of claim;

▪ contributions of a partner organization under a simple partnership agreement, etc.

To account for the availability and movement of financial investments in accordance with the Plan, a synthetic account 58 "Financial investments". It is used regardless of the period for which organizations make certain financial investments. In the balance sheet, the balance amounts of account 58 “Financial investments” are reflected separately: with a maturity (disposal) of more than one year - as part of non-current assets (in the first section of the balance sheet), less than one year - as part of current assets (in the second section of the balance sheet).

Account 58 is active, has a debit balance.

Analytical accounting on account 58 is kept on the basis of primary documents by types of financial investments (for example, shares, shares, bonds), objects in which these investments are made (organizations selling securities; other organizations in which the organization is a member; organizations-borrowers, to other subjects), by forms of ownership (government and non-government securities), by terms.

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