Recognition of financial results venturers in accounting

ПОДЕЛИТЬСЯ С ДРУЗЬЯМИ
Авторы


graduate student of Department of Accounting, Auditing and Taxation
Russia, Sochi State University
zhukova@mail.ru

Аннотация

The author considers the questions reflect the financial results of the participants of a simple partnership agreement offering besides its main statutory activities and activities on the basis of combining the contributions and efforts. The article is devoted to the problems connected with lack of study of joint activities under party balance of commercial organizations' and individual entrepreneurs' business activity.

Ключевые слова

joint activities, a venturer, the accounting policies of the contract of joint activity, a reflection of the financial result, the accounting of joint activities

Print Friendly, PDF & Email

Категории статьи:

Read also

Статья также доступна (this article also available):

Рекомендуемая ссылка

Zhukova Asiet Kazbekovna
Recognition of financial results venturers in accounting// Современные технологии управления. ISSN 2226-9339. – #2 (74). Номер статьи: 7404. Дата публикации: . Режим доступа: http://sovman.ru/en/article/7404/

Full article text is available only in Russian.
Please select from the menu Russian language and continue reading.


Библиографический список

  1. Civil Code of the Russian Federation (Part One) [Grazhdanskij kodeks Rossijskoj Federacii]. from 30.11.1994 N 51-FZ (ed. From 03.07.2016) (rev. And ext., Joined. In force since 01/01/2017)
  2. Tax Code of the Russian Federation (Part Two) [Nalogovyj kodeks Rossijskoj Federacii]. from 05.08.2000 N 117-FZ (ed. By 28.12.2016)
  3. Federal Law of 06.12.2011 №402-FZ “On Accounting [O buhgalterskom uchete]”.
  4. Regulations on accounting “Information on participation in joint activity [Informacija ob uchastii v sovmestnoj dejatel’nosti]” PBU 20/03, approved by Order of the RF Ministry of Finance dated 24 November 2003 № 105n.
  5. The Ministry of Finance Order of 31.10.2000 number 94n (ed. Of 08.11.2010) “On Approval of the Plan accounts for financial and economic activities of organizations and instructions for its use” [Ob utverzhdenii Plana schetov buhgalterskogo ucheta finansovo-hozjajstvennoj dejatel’nosti organizacij i Instrukcii po ego primeneniju].
  6. The Ministry of Finance Order dated 29.07.1998 N 34n (ed. Of 24.12.2010, as amended. From 08.07.2016) “Approval of Provisions on accounting and financial reporting in the Russian Federation” [Ob utverzhdenii Polozhenija po vedeniju buhgalterskogo ucheta i buhgalterskoj otchetnosti v Rossijskoj Federacii].
  7. Order of the Russian Finance Ministry of 06.05.1999 number 32n (ed. From 06.04.2015) “Approval of Provisions on accounting” Incomes of the organization “PBU 9/99” [Ob utverzhdenii Polozhenija po buhgalterskomu uchetu «Dohody organizacii» PBU 9/99]. Registered with the Ministry of Justice of Russia 31.05.1999 N 1791)
  8. Order of the Russian Ministry of Finance dated 06.10.2008 N 106n (ed. From 04.06.2015) “Approval of Provisions on accounting” (with the “Regulations on accounting” Accounting policy of an organization “(PBU 1/2008)”, “Regulation accounting “Changes in estimated values” (PBU 21/2008) “) [Ob utverzhdenii polozhenij po buhgalterskomu uchetu]. (Registered in the Ministry of Justice of Russia 27.10.2008 N 12522)
  9. Zhukova A.K. Peculiarities of taxation deyatelnosi under partnership agreements [Osobennosti nalogooblozhenija dejatel’nosti po dogovoram prostogo tovarishhestva]. In: Topical areas of accounting, taxation and statistics in an innovation-oriented economy, Proceedings of the IV International scientific-practical conference. Usenko LN (Editor). 2015. pp 490-494.
  10. Zhukov AK Kisilevich TI Audit of simple association activities, accounting when joint activities //A.K. Zhukov, TI Kisilevich Economy and Entrepreneurship. 2015. № 6-3 (59-3). pp 432-436
  11. Kisilevich T.I. Non-standardized forms of primary accounting documents in accounting and tax accounting [Neunificirovannye formy pervichnyh uchetnyh dokumentov v buhgalterskom i nalogovom uchete]. – Audit and financial analysis. 2009. № 6. C. 48-57.
  12. Kisilevich T.I., Azarova V.S. Storage control the primary accounting documents in the organization [Kontrol’ hranenija pervichnyj uchetnyh dokumentov v organizacii]. In the book: Development of economic control and audit in Russia. Trends and Prospects. Materials of All-Russian scientific-practical conference. Edited by MF Safonova, is responsible for the release of SA Kucherenko, MA Olejnik. 2016. pp 141-148
  13. Kisilevich T.I., Sjutkin A.I. Small businesses with a large country: continuous federal statistical observation [Malyj biznes s bol’shoj strany: sploshnoe federal’noe statisticheskoe nabljudenie]. – Economy and Entrepreneurship. 2015. № 12-1 (65-1). Pp 211-214.
  14. Sivkova S.V. Internal control: the right or obligation hozyaytsvuyuschego subject [Vnutrennij kontrol’: pravo ili objazannost’ hozjajtsvujushhego sub’ekta]. In: Modern Problems of methodology and organization of accounting, economic analysis and audit in the conditions of transition to IFRS and MSL collection of scientific articles. 2014. pp 262-268
  15. Sivkova S.V., Glushhenko D.P. The accounting financial statements as a source of information for the analysis of the financial situation of small businesses [Buhgalterskaja finansovaja otchetnost’ kak istochnik informacii dlja analiza finansovogo polozhenija sub’ektov malogo predprinimatel’stva]. In: Academic science – Challenges and achievements Materials VIII VIII International scientific-practical conference. 2016. pp 194-197.