The Essential-Logical Model of Venture Investing by the Venture Funds for Accounting Purposes
Journal Title: Бізнес Інформ - Year 2016, Vol 6, Issue
Abstract
The article is aimed at identifying the essence of venture investing as both the object of the venture activities accounting and the economic category. Regulations, approaches by scientists to defining the concept of «investment» and their classification have been analyzed. The economic essence that takes into account the forms of investment has been determined, which is of importance to the accounting system, and indicates the purpose of investment. The classification attributes that provide to allocate a number of characteristic features specifically inherent to the venture investing have been allocated. The outlined essential-logical model of venture investment displays that the economic nature of venture investment consists in implementing by a venture investor the economic operations on placing monetary means of participants into securities of the innovation risky businesses, or contribution of a share to the statutory capital of such a company, or the granting of a long-term loan for the purpose of making a profit. The essential-logical model will help the accounting system when identifying venture investments, their clear classification and allocation of characteristic features for selecting a method for valuation of the venture investments along with determining accounts for their accounting.
Authors and Affiliations
Olga Usatenko
Keywords
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