PECULIARITIES OF REGULATION AND ACCOUNTING OF FOREIGN DIRECT INVESTMENT IN UKRAINE

The subject of the research is the relations regarding the formation, improvement and effective use of mechanisms and instruments for regulating the movement of foreign investment, in particular, the state policy in this area and accounting of foreign direct investment in Ukraine. Investments play a very important role in developing any country's economy, so their correct, scientifically-based interpretation is of great theoretical and practical importance. In the planned economy, the concept of “capital investment” was used, and with Ukraine's transition to market relations, with all their attributes, the concept of “investment” began to prevail in economic literature, business and everyday life. Capital can be invested not only in monetary form, but also in other forms, such as movable and immovable property (capital goods), various financial instruments (primarily securities) and intangible assets. The role of investment is extremely important for the economy of any country. However, a prerequisite for the growth of the competitiveness of the national economy is the attraction of foreign investment. The research is based on the general scientific provisions of the systematic approach, descriptive, logical, expert, statistical analysis, as well as comparative methods of data processing and systematisation, works of foreign and domestic scientists, specialists related to the study of foreign investment, public issues in the field of investment policy, as well as improvement of tools and mechanisms for attracting foreign capital. The aim of the research is to examine the problems of attracting foreign investment and to identify the circumstances that Ukraine, while having a huge investment potential for foreign investors, still faces risks that are a barrier to attracting capital in the form of foreign investment into the Ukrainian economy. The research is based on the need to disclose the economic essence of investment activity, describe the state regulation of foreign investment, characterise the methods of stimulating and protecting foreign investment, analyse the current state and trends of direct investment in the Ukrainian economy, study the accounting of foreign direct investment in Ukraine, analyse strategic priorities and the effectiveness of attracting foreign investment in economic development.