NATURE OF VENTURE INVESTMENT: ACCOUNT ASPECT

The issues of essence of venture investments are examined in this article; their impact on the creation of organizational and methodical approaches to accounting of operations with venture investments is characterized. As a result of researches the dual nature of venture investments is established, for which reason venture investments may act as the shares in authorized capital (shares) and as loan capital (bond). The presented development promotes formation of complete and accurate information of accounting system of venture investments for the interested users.