CONCEPT AND ACCOUNTING OF CAPITAL INVESTMENTS IN AGRICULTURAL CLUSTERS
Keywords:
Capital investments, investments in non-current assets, structures of capital investments, accounting of capital investments,Abstract
The article discusses the main aspects, the concept of capital investments and their associated with the formation of information in accounting about capital investments. An example of optimization of the reproductive structure of capital investments in the development of agricultural clusters is disclosed. The article also took into account the results of the scientific activities of leading specialists involved in the study of theoretical and practical aspects of accounting and analytical support.
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