Privalova N. Methodic and Organization of Accounting and Control for Joint Activities without a Legal Entity Establishing

The thesis is a comprehensive study of theoretical and methodological issues of accounting and control for joint activities without a legal entity establishing through harmonization of international and national standards practice aimed to improve relationship between entities of joint activities and to enhance effective management decisions projects. Economic nature of joint activities without a legal entity establishing is determined, theoretical basis for its accounting is summarized. It has been found that organizational and methodological benefits of adequate, reliable operations reflection for joint activities has a separate account of joint activities participant, authorized by its management. The formation of participants' contributions order in three groups according to composition of assets is defined and basics of their initial recognition as an object and methods for initial assessment are worked out. To ensure accuracy and timeliness of information creation for operations of joint activities in accounting system, the composition, structure and requirements to accounting policies for joint activities are proposed. Approaches to allocation of costs between the main and joint activities conducted by an authorized participant in terms of administrative costs to pay employees and charges, depreciation of fixed assets are systematized. According to international financial reporting standards analysis and critical assessment of national practices in regulation of RSA, the organization of accounting, financial and tax statements for current financial and economic transactions that consider the type of joint venture relations and regulatory requirements for submission of annual reporting are proposed. Using theoretical approaches to build control systems, to enhance the operations of joint activities controllability for its members proposed is to organize joint control. Definition of such control type is formulated; elements in the control system's participant for joint activities are identified. Control methodic for joint activities to ensure compliance with policies and effective management of joint activities is developed.