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 136
- Downloads 0
IMPROVEMENT OF LOCAL TAXES AND FEES ADMINISTRATION IN UKRAINE
The article states that local taxes and fees in Ukraine make up the largest share in the structure of local budget revenues and is one of the important economic instruments of state regulation.Is substantiated the theore...
USAGE OF MATRIX TOOLS IN STRATEGIC MARKETING PLANNING OF DOMESTIC INDUSTRIAL ENTERPRISES ACTIVITIES
The article proposes the usage of the Shell/DPM matrix based on two parameters: changes in the sales market volume of the enterprises and the actual market share of the enterprises (in terms of sales volume), in the stra...
BITCOIN CRYPTOCURRENCY
The global economy of “free market” is experiencing a period of irreversible transformation. There is a digitization of various spheres of life; there emerges a completely new type of socio-economic relations, a monetary...
METHODOLOGICAL APPROACHES TO THE DEVELOPING OF A TOURISM STRATEGY OF UKRAINE
On March 16, 2017, the Cabinet of Ministers of Ukraine approved the state Tourism and resorts development strategy of Ukraine (2017-2026). This can be considered a positive step in the development of the state policy of...
ECONOMIC EFFICIENCY OF CURRENCY BOARDS IN THE CONTEXT OF MONETARY INTEGRATION
The article is devoted to the research of peculiarities of the currency board arrangement within the monetary integration. A currency board is the exchange rate arrangement that is based on a separate national currency t...