The authors have studied disputable issues related to the definition of the essence, recognition criteria and typical classification features of the investment property objects as an accounting category on the basis of summary of theoretical and methodological provisions. The scholars stick to different approaches to grouping of the investment property objects and to the reflection of the information about their “movements”, which results in contradictions as for the classification features. The latter causes misrepresentation of the information provided in financial statements as for the commissioning, use and decommissioning of real estate objects. The above-stated predetermines the need for systematization of the existing approaches to the investment property classification for its improvement in order to provide sufficient and reliable analytical accounting information about the objects as accounting categories. We have substantiated the essence, the content and meaning of the notions “investment assets”, “investment property” for formulating thereof as accounting categories, and we also have made a list of objects being their constituents. We have proposed a detailed classification of the investment assets as for the short- and long-term investments. It has been recommended to introduce a new accounting category “investment assets”. The need for this category has been substantiated. Theoretic-wise, this article has been based on methodological and common scientific principles of carrying out complex studies.
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