The Theoretical Analysis of the Definition of «Financial Investments» and Harmonization of the Accounting and Auditing System in Accordance with the IFRS and the ACI

Анотація

The article systematizes the existing views on the category of «Financial Investments» (FI) and substantiates that the ideology of financial investment be disclosed by determining the degree of regulation of this concept. In accordance with both normative and scientific approaches a matrix of the terminological essence of definition of FI was constructed, on the basis of which three fundamental components were allocated: object-static, dynamic, and target. Elements of the concept of «financial investments» had been structured and a component analysis was carried out, which became the basis for constructing the logic of interpretation of this economic category with the purpose of leveling theoretical differences in the interpretation of financial assets in terms of harmonizing their accounting with the IFRS and the ACI. It has been substantiated that there is a transition to the more developed theoretical level of perception of FI, which is expressed in the interpenetration of economic and legal branches of knowledge in the context of interpretation of this scientific category while positioning investment processes in the international coordinate system.

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