Improving the Recognition and Accounting of Investment Assets and Capital Investments Based on International Standards

The article examines the economic essence, classification, and characteristics of capital expenditures, right-of-use assets, and investment assets; the specifics of their recognition, measurement, and accounting in accordance with international standards; the objectives, functions, and key principles of reporting investment assets, as well as their significance for information users; the current state of accounting for the acquisition, depreciation, and disposal of investment assets; issues related to their financial reporting and potential solutions; and measures to improve the accounting and reporting of these assets.