Formation of income amount of builder in share building under mixed agreement
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2016, Vol 34, Issue 1
Abstract
The article examines the existent problems in the accounting of economical activities connected with builder’s acceptance of incomes and expenditures in a share building. On the base of analysis of economical essence of the activities performed under the mixed agreement, the author has worked out the mechanism of solving problems in accounting arising while economical activity accounting done when realization of such agreements. This mechanism is based upon the conclusion that the moment of factual realization of goods, works comes not earlier than the moment of presenting of an object finished by a builder.
Authors and Affiliations
S. A. Yestchenko
Keywords
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