In a market economy, financial investments in the form of loans, as a way to invest the free assets of agricultural enterprises, is one of the methods of economic growth, in this regard, it is very important to know how to correctly and safely place loans, keep their accounting records and assess credit risks. The article describes the concept of financial investments in the form of loans, analyzes the difference between the economic categories of credit and loan. Considered the primary documents for accounting for loans, the reflection of transactions in the accounting accounts. On the basis of the Civil Code of the Russian Federation and the loan agreement, two types of loans (compensated and gratuitous) were identified, and the intricacies of taxation, the calculation of interest on a compensated loan and the accounting of penalties in case of violation by the borrower of the terms of the agreement were analyzed. The peculiarities of reflecting the credit risk on borrowed loans in the financial statements are also noted.
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