FEATURE OF ACCOUNTING OF THE CUSTOMERS-BUILDERS INVOLVING MEANS

Ju. Ju. Kochinev and S. F. Sharafutina

Russian Journal of Industrial Economics, 2015, issue 4

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.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:316

DOI: 10.17073/2072-1633-2010-4-71-78

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