Classification of Investments: Real and Financialiurii
( Pp. 69-74)

In the scientific environment, there are many options for classifying investments, but almost all authors divide investments into real and financial ones. At the same time, there is no single approach to classification by the object of investment in the scientific community, as, however, there is no consensus on the composition of signs that distinguish real and financial investments from the entire spectrum of possible investments. At the same time, the problem of determining the main features of real and financial investments is quite relevant today, since there is no regulatory definition, and the presence of such a definition may be in demand in the near future, which is primarily due to the demand for investments in the real sector of the country's economy, and as a consequence, the establishment of legislative benefits and preferences for enterprises that make real investments in state-defined industries, which is quite problematic to implement in the absence of a regulatory definition. By analyzing the existing points of view on the nature of real and financial investments and their place in the classification, two main directions of opinions on the essence of direct investment can be distinguished. According to some authors, all investments in the object of investment can be divided into real and financial. Another group of scientists suggests a broader classification, adding intangible and intellectual investments, investments in human capital, etc. to real and financial investments. According to the author of the article, investments in intangible assets and tangible assets are components of real investments, and intellectual investments and investments in human capital, in turn, are included in intangible investments. The article also proves that portfolio investments cannot be identified with financial investments, and real investments cannot be identified with direct investments.

Shpinev Y.S., (2021), CLASSIFICATION OF INVESTMENTS: REAL AND FINANCIALIURII. Economic Problems and Legal Practice, 6 => 69-74.

Artemyeva T. D., Fedorenko A. I. Business planning of investment projects as the basis for the implementation of the company's development strategy // Investment banking. № 3, 4. 2007.
Askinaji V. M. Investments: textbook for bachelors / V. M. Askinaji, V. F. Maksimova. M. Yurayt Publishing House. 2014. 422 p.
Bank O. A. Classification of investments for accounting purposes // RISK: Resources, Information, Supply, Competition. 2012. № 2. pp. 355-357.
Bulyga R. P. Audit of intangible assets of a commercial organization. Legal, accounting and methodological aspects. Textbook. M. 2008. 344 p.
Bunkovsky D. V. Foreign investments and economic security of Russia // Actual problems of humanities and socio-economic sciences. 2017. Vol. 11. № S3. pp. 32-33.
Gitman L. J., Junk M. D. Fundamentals of investing. Trans. from English. M. Delo. 1997. 1008 p.
Ershova I. V. Entrepreneurial law: textbook/. Ed. 4th, reprint. and an additional M. I. D. «Jurisprudence». 2006. 560 p.
Idrisov A. B. Planning and analysis of investment efficiency. M. 1995. 160 p.
Investments: Textbook / Edited by V. V. Kovalev, V.V. Ivanov, V.A. Lyalin. M. LLC «TK Velbi». 2003. 440 p.
Investments in innovation: textbook / V. E. Afonina, M. Y. Arkhipova, Zh. M. Sarkisyan, E. V. Afonina / Edited by V. E. Afonina. M. Odintsovo branch of MGIMO of the Ministry of Foreign Affairs of Russia. 2019. 340 p.
Karavaeva Yu. S. Investments: studies. stipend. 2nd ed., reprint. and add. Bryansk. RIO BSU. 2015. 196 p.
Kasyanenko T. G. Investments: studies. manual / Kasyanenko T. G., Makhovikova G. A. M. Eksmo. 2009. 240 p.
Kolmykova T. S. Investments: textbook. M. Infra - M. 2009. 204 p.
Kolomyts O.N. Investments. Investment attractiveness of territories: a textbook / O.N. Kolomyts. M. MIRACLE. 2013. 188 p.
Lipsits I. V., Kossov V. V. Economic analysis of real investments: Studies. Stipend. 2nd ed., reprint. additional M. Economist. 2004. 347 p.
Lisitsa V. N. Investment law. Novosibirsk National. research state university. Novosibirsk. 2015. 567 p.
Maksimova V. F. Real investments / Moscow Financial and Industrial Academy. M. 2005. 69 p.
Metelev S. E. Investment management: textbook / S. E. Metelev, V. P. Chizhik, S. E. Elkin, N. M. Kalinina. Omsk. LLC «Omskblankizdat» 2013. 290 p.
Orlova E. R. Investments: Course of lectures / E. R. Orlova. 3rd ed., ispr. and add. M. Omega-L. 2006. 207 p.
Pogrebnaya N. V. Foreign investments: studies. manual / N. V. Pogrebnaya. Krasnodar. KubGAU. 2016. 127 p.
Tkachenko I. Y. Investments: studies. manual for students. Higher. Educational institutions / I. Y. Tkachenko, N. I. Malykh. M. Publishing Center «Academy». 2009. 240 p.
Soshnikov I. V. Classification of investments and formation of the investment market in the regions of Russia // Real economy: theory and practice. 2007. № 3. pp. 20 - 27.
Khudyakova T. A. Investments and investment analysis: textbook / T. A. Khudyakova, A.V. Schmidt. Chelyabinsk. SUSU Publishing Center. 2018. 72 p.
Tsarev V. V. Assessment of economic efficiency of investments. SPb. Peter. 2004. 464 p.
Chinenov M. V. Investments: a textbook / edited by M. V. Chinenov. M. KNORUS. 2007. 248 p.
Shevchuk D. A. Organization and financing of investments: a textbook for students of educational institutions of secondary vocational education. Rostov-on-Don. Phoenix. 2006. 269 p.

classification of investments, real investments, financial investments, tangible investments, intangible investments, investments in human capital.