Investment Assets
For the purposes of this Regulation, an investment asset is defined as a property object whose preparation for intended use requires a significant amount of time and substantial costs for acquisition, construction, and (or) manufacture. Investment assets include unfinished production and construction objects that will subsequently be recorded in the accounting records by the borrower and (or) client (investor, buyer) as fixed assets (including land plots), intangible assets, or other non-current assets.
Source: Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 107n
(Revision from April 27, 2012) "On Approval of the Regulation on Accounting for Expenses Related to Loans and Credits (PBKU 15/2008)" (Registered by the Ministry of Justice of the Russian Federation October 27, 2008 No. 12523)
Морфология
Род
Понятие «инвестиционные активы» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | инвестиционного актива | инвестиционных активов |
| Д | инвестиционному активу | инвестиционным активам |
| В | инвестиционный актив | инвестиционные активы |
| Т | инвестиционным активом | инвестиционными активами |
| П | инвестиционном активе | инвестиционных активах |