Capital Investment Accounting Is The Basis Of Financial

The growth of capital investments in fixed assets requires an examination of the main problems of their accounting and reporting in the implementation of investment activities. From all forms of accounting (financial) reporting, indicators for investment activities are found in the statement of cash flow. When assessing the effectiveness of capital investments, interested users lack the information posted in the statements, they need indicators detailing the financial results obtained from capital investments in fixed assets, as well as the volume of output attributable to such objects. These calculations can be carried out only with additional internal information, which is not disclosed in the reports. The study considered the prospects for resolving these problems by state bodies and proposed options for improving accounting reporting to conduct an effective assessment of capital investments in order to ensure the financial security of the functioning of the economic entity. From the state, measures are being taken to resolve the problem of reflecting indicators for capital investments. A federal standard project has been developed. Major Russian economic entities are actively involved in the discussion and revision of the regulatory document project, taking into account its further practical application. Compilation of reports on committed capital investments is important, especially in capital-intensive organizations. Capital investments in non-fixed assets indicate not only an increase in the efficiency of the enterprise, but also a competent decision taken for production purposes, ensuring the financial security of the company's functioning in the future.