ЕКОНОМІЧНА СУТНІСТЬ ІНВЕСТИЦІЙНИХ АКТИВІВ, ЇХ КЛАСИФІКАЦІЯ І ЗНАЧЕННЯ
В статті розглянуто економічну сутність інвестиційних активів. Уточнено поняття «інвестиції», «інвестиційні активи», проаналізовано різницю в розумінні визначення «інвестиції» між наявними дефініціями і пропонованими. Виділено три принципових критерії, що визначають віднесення складових майна підприємства до інвестицій. Визначено склад інвестиційних активів сучасного високотехнологічного підприємства. Сформовано уточнену класифікацію інвестицій у сучасній ринковій економіці.The article considers the economic substance of investment assets. The concept of "investment", "investment assets", analyzed the difference in the understanding of the definition of "investment" between existing and proposed definitions. Three principal criteria determining the classification of the components of the enterprise to invest. The composition of the investment assets of modern high-tech enterprise. Formed the classification of investments in modern market economies. The main factor in the process of investing is to investment gave the expected benefits should pass some time. This means that the benefit can be obtained only when the investor refuses current consumption associated with the asset. For assets that meet the terms of classifying investments should be classified as financial assets, as well as all financial assets that can be attributed to the fixed and intangible assets. It is worth noting that the definition of investment does not contain substantive limitation, in connection with each element of assets that satisfy the conditions of the definition should refer to a category of investments. Practical value of the conducted research is to improve the process of formation of the managerial decisions on the basis of the use of systematic features of the investment process and of the proposed classification of investment assets. Further direction of this study can serve development of methodical principles of assessment and presentation of investment assets in the financial statements of enterprises.
