????????? ???????? ?????????? ??? ????????? ????????? ?????: ?????????????-????????? ?????????
Електронний архів Житомирського державного технологічного університету
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| Title |
????????? ???????? ?????????? ??? ????????? ????????? ?????: ?????????????-????????? ?????????
Reporting on joint venture without forming a legal entity: organizational and methodic issues |
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| Creator |
???????, ?.?.
Pravdyuk, N.L. |
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| Subject |
????????????? ?????????
??????? ?????????? ????????? ?????????? ????????? accounting reporting joint venture indicators of financial statements |
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| Description |
???????? ??????????? ?????????? ????????? ??? ????????? ???????? ?????????? ??? ????????? ????????? ?????. ???????????? ??????? ?? ????????????? ???????? ?? ??????? ?????????? ??????????? ?????????? ???????? ??????????. ?????????, ?? ??????? ??????????? ????????? ?? ????????? ????????? ?????????? ??? ??????? ?????????? ? ?????????????? ????????? (?????????, ???????????, ?????????). ??????? ?????????? ??????? ?????????? ????????????, ?????????? ?? ?????????? ?????????. ? ??????? ??????? ???? ????????? ????????? ??????? ?? ????????? ?? ?? ???????? ??????????, ??? ? ? ????????????-????????? ?? ???????????-?????????. ???? ????, ????????????? ????????? ????????? ?????????? ????????? ????????????-???????? ???? ????????? ??????? ?? ??????, ????????? ??? ???????? ??????????, ? ????? ??? ????????? ?????????? ?? ???????, ???????? ? ???????? ??????????, ? ???????. ?? ???????? ????????? ?????? ???????????? ??????????, ????????? ?? ?????????, ??? ???????????? ?? ????????? ???????? ??? ??????? ??????????.
The peculiarities of reporting formation on joint venture with out forming a legal entity have been disclosed. The direction so fits transformation have been grounded taking into account the current economic peculiarities of joint activities carrying out. The problem of absence of legislative regulation of the disclosure of joint activities in the accounting reporting (financial, statistical, and tax ones) has been detected. In particular the procedure for the formation of statistical, tax and financial reporting has been investigated. In the context of each type of reporting the procedure for their compilation has been disclosed for joint activities of both the company operator and the participating company. In addition, it has been offered to extend the structure of the financial statements of the company-participant in the part of allocating the earnings retained and expenses incurred from joint activities in the Income statement as well as the assets employed in joint ventures in the Balance sheet. This allows to expand the range of financial statements information use by its? users and the joint venture agreement parties. |
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| Date |
2016-04-13T09:25:48Z
2016-04-13T09:25:48Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2791
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(29)
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| Publisher |
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