RESEARCH ACCOUNTING ESTIMATE METHODOLOGY OF FINANCIAL INVESTMENTS PRIVATE ENTERPRISES

The article reveals the specific features of financial investment by national enterprises, which determine the characteristics of their estimates for accounting purposes. It has been established that the national accounting methodology financial investments are initially measured by investor at production cost, the structure of which depends on the method of financial investment. Systematized criteria for financial investment classification as a basis for further definition the method of revaluation on balance sheet date. Determined the parameters distribution of investment objects in accounting and researched national methodology investor revaluation of financial investments related and unrelated parties. It is found information requirements of accountants and defined the practical application problems of a methodology for assessing the financial investment by the national accounting standards.