Investments in Sustainable Development of the Territory As an Accounting Asset

The article reveals the aspects of accounting of business investments in the development of the territory of its presence, social investments. The article substantiates the possibility of recognizing investments in the sustainable development of the territory as an asset in accounting. The concept of an asset is considered from the position of the dynamic balance theory, the Conceptual Framework for the Presentation of IFRS Financial Statements, and the theory of accounting for human resources.