Financial accounting

The financial accounting is a set of indexes of the book keeping reflected in the form of certain tables which reflect movement of property, obligations and an enterprise financial position for an accounting period. The financial accounting is uniform system of the data about an organisation financial position, finance results of its activity and changes in its financial position and is made on the basis of accounting figureses.

Fundamental changes in the economic, connected with its globalisation, increase of a role of the international integration have required unification of book keeping, achievement of uniformity and a transparency at financial accounting drawing up, especially, regarding formation and calculation of profit, the account and reflexion of invested means. The account, the reporting, audit should be based on uniform principles and yield users such information about property and a financial position of the managing subject which is clear, comparable, significant, essential and reliable, i.e. has completeness and bases on economic approaches.

It is obvious that any national financial market in breakoff from international normally cannot develop, therefore process of development of the uniform world standards cannot be stopped. Also it is impossible for our country to remain out of their frameworks because at the heart of the international standards generalisation of world practice in the field of the account, the reporting and audit, simplicity of perception of the financial information, the accurate economic logic lies. The international standards need to be considered, first of all, as effective toolkit for a yield on the international capital markets, as a new comprehensive approach to formation of the financial information.


Financial investments
Attraction of investments
Foreign investments
Long-term investments
Investment funds
Investments into building
Direct investments
Investment activity
Investment policy
The investment analysis
Investment bank
Exchange Forex
Monetary exchange
The currency market
Securities exchange
Exchange quotations
Financial accounting
Financial instruments
Hypothecary securities
Derivative securities
Trade in shares
Equity market
Stock exchange
The Internet trading


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