FEATURE OF ACCOUNTING OF THE CUSTOMERS-BUILDERS INVOLVING MEANS
https://doi.org/10.17073/2072-1633-2010-4-71-78
Abstract
The paper is considering the specificity of accounting the main operations during share-holding construction. Special attention has been paid to legislative and standard acts that regulates the issues of the builders activity when share-holding construction is carried out; the civic-and-legislative nature of the contract on participation in share-holding construction was analyzed.
There are also given the practical recommendations for accountants on the accounting in book-keeping and taxation of the share-holding participants, capital investment in construction, builders’ profits, operations connected with transferring to share-holders the share-holding construction properties.
A number of problems which could occur in share-holding construction have been found, and the ways to solve them suggested. The paper also formulates the problems that face share-holding builders concerning the protection of the rights of share-holders in accord with current legislation.
About the Authors
Ju. Ju. Kochinev
Санкт-Петербургский государственный политехнический университет
Russian Federation
Russian Federation
S. F. Sharafutina
ООО «НВС-Аудит»
Russian Federation
Russian Federation
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Review
For citations:
Kochinev J.J., Sharafutina S.F. FEATURE OF ACCOUNTING OF THE CUSTOMERS-BUILDERS INVOLVING MEANS. Russian Journal of Industrial Economics. 2010;(4):71-78. (In Russ.) https://doi.org/10.17073/2072-1633-2010-4-71-78
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