Kuryshko L. Accounting and control for joint activities without forming a legal entity

The thesis is devoted to the grounding of theoretical concepts and developing of practical recommendations to improve accounting and control for joint activities without forming a legal entity. In the thesis the essence of joint activities has been determined, its benefits in terms of reducing of the investment attractiveness, as well as the role of the contract in the adjustment of its organization and implementation has been grounded. The accounting model of joint activities without forming a legal entity, which is the basis for the proposed project of provision (standard) "Joint activities without forming a legal entity", has been worked out. The organizational and methodical approach to accounting reflection of contributions in joint activities has been worked out, which is improving the elements of methods. The order of accounting reflection of transactions within joint activities in the context of business processes has been improved. The own approach to the method of accounting for profit distribution of joint activities and transactions of its termination has been grounded. The comprehensive approach to joint control techniques, including the procedure for application of the methods of control, information providing, working papers, has been worked out.