Venture financing report as informational source of adoption of effective government decisions on innovation enterprises
The research is devoted to the study of peculiarities and trends of the development of venture financing in Ukraine. The study clarifies the role of accounting and reporting of the enterprise in making management decisions regarding venture financing, and also founds that the provision of internal r...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2017-08-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
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| Online Access: | http://pbo.ztu.edu.ua/article/view/110580 |
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| _version_ | 1850172449825488896 |
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| author | Khomenko H.Yu. |
| author_facet | Khomenko H.Yu. |
| author_sort | Khomenko H.Yu. |
| collection | DOAJ |
| description | The research is devoted to the study of peculiarities and trends of the development of venture financing in Ukraine. The study clarifies the role of accounting and reporting of the enterprise in making management decisions regarding venture financing, and also founds that the provision of internal reporting on venture capital will allow investors to assess adequately the possibilities of obtaining dividends from the implementation of a venture project and the fulfillment of obligations on the securities of the enterprise-recipient. The analysis of the financial statements shows that the financial reporting indicators are rather generalized and therefore insufficient to formulate precise and substantiated conclusions on operations with venture financing as well as conduct the effective analysis of the financial condition of the enterprise. The solution of this problem is to improve existing financial reporting and to develop and formulate the package of internal accounting reporting on venture financing, whose purpose is to meet the needs of management personnel at all levels. |
| format | Article |
| id | doaj-art-d098ccc39d0b4c5cac817875eb6bfa1a |
| institution | OA Journals |
| issn | 1994-1749 1994-1749 |
| language | English |
| publishDate | 2017-08-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj-art-d098ccc39d0b4c5cac817875eb6bfa1a2025-08-20T02:20:05ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17491994-17492017-08-012379810110.26642/pbo-2017-2(37)-98-101 Venture financing report as informational source of adoption of effective government decisions on innovation enterprisesKhomenko H.Yu. The research is devoted to the study of peculiarities and trends of the development of venture financing in Ukraine. The study clarifies the role of accounting and reporting of the enterprise in making management decisions regarding venture financing, and also founds that the provision of internal reporting on venture capital will allow investors to assess adequately the possibilities of obtaining dividends from the implementation of a venture project and the fulfillment of obligations on the securities of the enterprise-recipient. The analysis of the financial statements shows that the financial reporting indicators are rather generalized and therefore insufficient to formulate precise and substantiated conclusions on operations with venture financing as well as conduct the effective analysis of the financial condition of the enterprise. The solution of this problem is to improve existing financial reporting and to develop and formulate the package of internal accounting reporting on venture financing, whose purpose is to meet the needs of management personnel at all levels.http://pbo.ztu.edu.ua/article/view/110580venture financingventure investmentsfinancial statementsenterprise’s internal reportingaccounting system |
| spellingShingle | Khomenko H.Yu. Venture financing report as informational source of adoption of effective government decisions on innovation enterprises Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу venture financing venture investments financial statements enterprise’s internal reporting accounting system |
| title | Venture financing report as informational source of adoption of effective government decisions on innovation enterprises |
| title_full | Venture financing report as informational source of adoption of effective government decisions on innovation enterprises |
| title_fullStr | Venture financing report as informational source of adoption of effective government decisions on innovation enterprises |
| title_full_unstemmed | Venture financing report as informational source of adoption of effective government decisions on innovation enterprises |
| title_short | Venture financing report as informational source of adoption of effective government decisions on innovation enterprises |
| title_sort | venture financing report as informational source of adoption of effective government decisions on innovation enterprises |
| topic | venture financing venture investments financial statements enterprise’s internal reporting accounting system |
| url | http://pbo.ztu.edu.ua/article/view/110580 |
| work_keys_str_mv | AT khomenkohyu venturefinancingreportasinformationalsourceofadoptionofeffectivegovernmentdecisionsoninnovationenterprises |