The problems of the practical use of national guideline of joint venture accounting in Ukraine

Онищенко, В. П.

dc.contributor.author	Онищенко, В. П.
dc.date.accessioned	2021-04-05T11:31:43Z
dc.date.available	2021-04-05T11:31:43Z
dc.date.issued	2017
dc.identifier.uri	http://ir.stu.cn.ua/123456789/21710
dc.description	Onyshchenko, V. The problems of the practical use of national guideline of joint venture accounting in Ukraine / V. Onyshchenko // Бухгалтерський облік, оподаткування, аналіз і аудит: сучасний стан, проблеми та перспективи розвитку : матеріали тез доп. ІІI Міжнар. наук.-практ. конф. (м. Чернігів, 27 листоп. 2017 р.). – Чернігів : ЧНТУ, 2017. – С. 62-63.	en_US
dc.description.abstract	In order to improve legal regulation of joint venturer and reporting is necessary to finalize the existing Guideline in the part of recognition of a participant`s shares in the revenues and expenses of joint venture, mutual elimination of the results of operations in the revenue and expenses sheet of joint venture. All these measures are aimed at improving the reliability of financial reporting, which is used for the users for management decisions and principles of conservatism and substance over form.	en_US
dc.language.iso	en	en_US
dc.publisher	Чернігів : ЧНТУ	en_US
dc.subject	joint venture	en_US
dc.subject	financial reporting	en_US
dc.subject	consolidation	en_US
dc.subject	proportionate consolidation	en_US
dc.subject	simple partnership	en_US
dc.subject	legal entity	en_US
dc.title	The problems of the practical use of national guideline of joint venture accounting in Ukraine	en_US
dc.type	Working Paper	en_US