ACCOUNTING OF VALUATION AND REVALUATION OF REAL ESTATE OF VENTURE FUNDS
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 1, Issue 57
Abstract
Increase of competition and investment in risk projects requires a creation of a single information space for making managerial decisions concerning the possibility of correction of the strategy of venture funds management for reducing a risk of activities and increasing their appreciation. This requires obtaining true and reliable information on the influence of external and internal factors on value of assets of funds, taking into account conditions of uncertain competitive environment at making risk investment decisions. Thus, a special attention should be paid to the problem of accounting support of revaluation of assets of venture funds, including real estate, which is the basis for objective characteristics, availability of investment resources of funds and its activities’ results. The purpose of the research, which results are proposed in this article, is the improvement of the accounting system of valuation and revaluation of real estate of venture funds, namely, operational and investment property, taking into account branch features of risk investors. According to the research results, there are determined general aspects of accounting of valuation and revaluation of real estate of venture funds. Proposed an accounting reflection of the first revaluation of an object of operational property of venture funds, if residual value of these assets is less than fair value, larger than fair value, if residual value of these assets becomes zero. Determined a methodology of reflection of further revaluation in the form of algorithm for accounting of the next revaluation (price reduction) of an object of operational property of venture funds. Determined a methodology of valuation and revaluation of investment property of venture funds in the form of the algorithm. Thus, the proposed improvement of accounting of valuation and revaluation of fixed assets will help to solve the problem of determining a real economic state of venture funds through the cost measurement and generalization of facts of economic activity. So, the determination of the level of efficiency of managerial decision on investors’ funds investment in one or another asset is becoming possible.
Authors and Affiliations
O. V. Usatenko
Keywords
Related Articles
- EP ID EP634319
- DOI -
- Views 119
- Downloads 0
INCREASING THE TRANSPARENCY OF THE INSTITUTIONAL SYSTEM OF FOREIGN TRADE OF UKRAINE THROUGH THE INTRODUCTION OF «SINGLE WINDOW»
The article deals with the theoretical aspects of ensuring the efficient and transparent functioning of customs authorities through the introduction of a «single window». The essence of the «single window» as the mechani...
INNOVATIVE APPROACHES TO USE MARKETING INSTRUMENTS IN TOURIST BUSINESS
Effective work of travel companies in the domestic and foreign markets requires knowledge and consideration of objective market laws, the ability to organize regular receipt and operational use of market information, the...
PROBLEMS AND DIRECTIONS OF THE DEVELOPMENT OF THE MARKET OF AVIATION TRANSPORT OF UKRAINE
Transport is one of the most important components of the economic system of any country, the uninterrupted work of which is a prerequisite for the formation and development of market relations. The airline market has the...
ESSENCE AND STRUCTURE OF THE STRATEGIC SET OF CONSTRUCTION ENTERPRISES
The subject of the article covers theoretical, methodological provisions and practical aspects of the definition of a strategic set and its structural elements of the construction enterprises. The aim of the article is t...
EUROLOGISTICS: IS IT POSSIBLE TO DEVELOP IN THE UKRAINIAN MARKET?
The article deals with the main modern forms of transport and logistics services in European countries. The influence of the international transport services development in Ukraine has been analyzed. The ways of Ukraine’...