Normative regulation of joint activities at risk
The paper studies the normative and legal documents reguating joint activities in Ukraine. It is found out that they can be divided into four levels: laws, codes; the regulations of the President and other state authorities; provisions (standards), charts of accounts, instructions, orders and other...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2017-03-01
|
| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/102013 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | The paper studies the normative and legal documents reguating joint activities in Ukraine. It is found out that they can be divided into four levels: laws, codes; the regulations of the President and other state authorities; provisions (standards), charts of accounts, instructions, orders and other regulations of accounting; internal documents of the company. The author examines the approaches for determining the nature of joint activities and forms of its implementation and results of the analysis of regulations regulating the process of organization and implementation of joint activities considering the impact on accounting system and then the author presents the accounting model of joint activities. The author develops the accounting model on organization and conduct of joint activities, grounds the theoretical principles of joint activities, their normative regulation, and suggests the accounting objects for joint activities. |
|---|---|
| ISSN: | 1994-1749 1994-1749 |