ORGANIZATION OF ACCOUNTING OF FINANCIAL INVESTMENTS AT THE ENTERPRISE

The conceptual principles of the process of organization accounting of financial investments at the enterprise are determined in the article. The normative-legal acts regulating the organization of accounting of financial investments at enterprises of Ukraine are investigated. The typical correspondence of accounting of financial investments in the enterprise is given. The ways of improvement of the organization of accounting of financial investments are offered. The practical significance of the results obtained is that the theoretical provisions of the article have an applied value and can be used to organize the accounting of financial investments of economic entities in the conditions of global transformations.