CONCEPTUAL APPROACHES TO ACCOUNTING AND TAXATION OF INVESTMENTS IN THE AGRO-INDUSTRIAL COMPLEX

Abstract

Conceptual approaches to accounting and taxation of investments in the agro-industrial complex have been formed, which require solutions. It has been determined that in the conditions of increasing the role of business entities in the general economic relations of the state, the problems of activating investment processes at the enterprise become of paramount importance. At the same time, research on issues of investment activity management at the corporate level (level of individual business entities) is fragmentary. The correct organization of their accounting and taxation is important for effective use. The concept of the formation and development of investment processes at the level of individual enterprises is considered, which requires the development of economic and legal mechanisms for the interaction of the production, investment, market and social spheres of activity of domestic business entities. It has been studied that accounting at enterprises of the agro-industrial complex is a complex and responsible process that requires compliance with legislative requirements and internal regulations. It has been proven that ensuring accuracy, transparency and accountability in investment accounting contributes to the effective use of funds. Systematic control and the use of modern technologies are key elements of successful accounting at enterprises. Appropriate proposals were made to eliminate the indicated shortcomings. We have found that capital investments in accounting include investments in fixed assets (fixed assets), in other non-current tangible assets; expenses associated with improving the facility, which leads to an increase in future economic benefits; investments in non-current intangible assets. The procedure for reflecting long-term and current financial investments, capital investments in accounting is proposed. Based on research into the theoretical foundations of investment activity, an economic classification of investments has been generalized, taking into account all existing classification features and characteristics of investment as a process aimed at regulating the development of enterprises.