Biduk O. Account and analysis of joint ventures activity (for by the example of the enterprises of pulp and paper industry)

Discount-analytical activity system of cellulose-paper joint enterprises. Theoretic-methodical approaches scientific grounding and practical recommendations development concerning improvement of accounting and analysis activity methodic of joint enterprises. Methods: scientific abstraction, induction and deduction, analysis and synthesis, grouping and comparison, system and comparative analysis. It was considered peculiarities and preconditions of creation and activity of joint enterprises as a founders interests association form. It was conducted a comparative analysis and proved disagreements between International standards of financial reporting (ISFR) and Economic code of Ukraine concerning classification of association forms for joint enterprise founders interests. Substantiated an author's gist interpretation of joint enterprise and separated the discount-analytic aspects of it's activity according to ISFR. It were developed the suggestions concerning specification of some Regulations (Standards) of Business Accounting. A new approaches concerning guaranteeing of truthful showing in financial reporting of additional information about risks and uncertainty were substantiated. It was offered a model of joint enterprises financial state tendencies dynamics prognostication, basing on methods of temporal rows analysis. Enterprises of cellulose-paper industry, educational process.