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Feature Of Accounting Of The Customers-Builders Involving Means

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  • Ju. Ju. Kochinev
  • S. F. Sharafutina

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.

Suggested Citation

  • Ju. Ju. Kochinev & S. F. Sharafutina, 2015. "Feature Of Accounting Of The Customers-Builders Involving Means," Russian Journal of Industrial Economics, MISIS, issue 4.
    • Handle: RePEc:ach:journl:y:2015:id:316
    DOI: 10.17073/2072-1633-2010-4-71-78
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