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Електронний архів Житомирського державного технологічного університету

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Title ???????? ????????? ?????????? ???????????? ? ???????: ????????-??????????? ??????
Problems of income tax institutes of joint investment: accounting aspects
 
Creator ???????, ?.?.
Iakovets, G.Yu.
 
Subject ????????? ???????
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venture capital
venture financing mechanism
venture investors
innovation
accounting
 
Description ?????????? ??????????? ?????????? ???????????? ? ?????, ?? ????????? ??????? ??????? ???????? ?? ????????? ???????????. ?????????????? ?????????? ?????????????? ?????????? ????????, ????????? ???????? ????????? ?????????? ???????????? ?? ????????? ?? ???????? ? ??????? ?????????? ????????? ??????????. ???????????????? ?????? ?????????? ????????? ?????????? ??? ??????? ?? ????????. ????? ?????, ????????? ????? ?????? ?????????? ??????????? ? ?????????? ????????????-??????????, ?? ?????????? ????????? ???????? ???????????? ??? ????? ???????? ???????????? ????????? ??????????????. ??????????? ???????? ?????? ?????????? ???????????? ?? ?????????? ?????????? ? ??????? ??????????????? ?????? ??? ???????? ?????????? ???????? ??????????????. ???????? ?????????? ??????????? ???????? ???????? ??????????????? ?????? ????????? ??????????, ??? ? ????????? ???????????? ??? ????????-?????????? ??????? ?????????? ????????? ?????????? ???????? ??????????????.
The article considers the features of venture capital funding in the world. It reveals the existing problems on the subject of the research. It analyzes the basic characteristics of venture capital, clarifies the entities of venture financing mechanism and defines their interests in the process of venture capital activity. The article characterizes the risk of venture capital for each of its subject. In addition, the article determines the venture capitalist forms of participation in the enterprise-innovator that distinguishes venture financing from other ways of financing businesses. The character of venture financing influence on the formation of information about entity venture capital activity in the accounting system is presented. The research results contribute to building venturing accounting, which would allow us to satisfy all accounting and analytical needs of entity venturing management.
 
Date 2016-04-12T09:04:44Z
2016-04-12T09:04:44Z
2014
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2756
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
 
Publisher ????