Long-term investments - is investing in a variety of non-current assets, which include financial.This form of investment is classified according to certain criteria.
accounting tasks in the implementation of long-term investments can be represented as:
- comprehensive, accurate and timely reflection of the cost of constructed facilities in terms of their species, and the classification of these objects;
- ensure control over the conduct of the construction and execution of the commissioning of production facilities and other objects of fixed assets;
- correct calculation of inventory value of acquired or created their own fixed assets and intangible assets.This may also include objects of nature (eg, land);
- to exercise control over the use of funding for long-term investments.
Long-term investments must be taken to account at cost accountants and already into the transfer of funds:
- in the whole building and its individual objects (in terms of buildings and structures);
- for individual items of fixed assets, land, intangible assets and natural resources.
classification of investments can be represented as follows:
- participate in the formation of the statutory capital of other enterprises (organizations), as well as in the creation of subsidiaries;
- Municipal government securities;
- bills, shares and other securities of enterprises and organizations (this can also be attributed, and debt);
- disbursement;
- contributions on deposits;
- Other long-term investments.
as financial investments for the purchase of various assets, the following actual costs:
- the amount paid under the contract with the seller;
- paid by enterprises, organizations amounts for consulting or information services relating to the acquisition of these assets.In the case of information, consulting services focused on the actual implementation of the investments, and in this case the organization does not take such a decision, that these costs should be charged to operating expenses;
- remuneration paid to intermediaries whose services contributed to financial investments.
on long-term investments the company actually incurred costs may decrease (or increase) in the amount of exchange differences, which operates at the time of the acquisition of this operation in any other currency other than the ruble.However, the accounting postings in fact be made in rubles.
There are nuances of historical cost by investing in financial assets of the enterprise of any other company.So, if these shares are listed on the auction or exchange, and this quote is a regular contributor, the accountant should be reflected in the annual financial statements (including the balance sheet), these investments at market value if this value is below the book.And the difference is adjusted for the amount of the reserve, which is formed at the end of each year of the next financial results.
Long-term investments are associated with a high risk of loss of money now, so enterprises to address this issue must be experts in the field and relevant analytics for ongoing monitoring of information in this area.
So, the basic analytical tasks of financial investments include:
- oriented analysis of long-term financial investments of the enterprise;
- analysis of their structure and the main components;
- analysis of the sources of financing for future investments;
- assessment of the effectiveness of this form of investment, invested in the long term.
