Kazarian G. Accounting transactions with commercial brokerage (agency relations) in business sphere

Scientific research is dedicated to the grounding of the theoretical statements and developing practical recommendations on improving organization and methodic support of accounting for transactions with commercial brokerage (agency relations) in business sphere. The essence of the concept "transactions with commercial brokerage (agency relations)" has been clarified in the thesis as well as their classification has been improved. Recommendations on improving accounting regulations as well as the methodic approaches towards accounting reflection of transactions with commercial brokerage (agency relations), statements of company's accounting policy and forms of internal reports have been worked out; changes in external reports dealing with the transactions of the aforementioned type have been introduced. Issues as follows have been improved: the procedure of distributing responsibility between the parties of agency relations concerning the failure of meeting obligations or their improper execution in terms of timeliness and completeness of presenting accounting documents; modeling contract policy as well as approaches towards the development of the integrated system of assessing the efficiency of commercial brokerage.