Home  Journals  International Accounting  7(157) - 2011 February

Conceptual framework Russian and international accounting practices of construction works

Available online: 13 February 2011

Subject Heading: Account problems

JEL Classification: 

In given clause the comparative analysis of the maintenance of system of the concepts used in the account of civil work is resulted: construction, building manufacture, capital construction, building activity, building complex, object of construction, building production, construction contract, customer, builder. The position of authors to the maintenance of the specified concepts and their accounting semantic value with reference to the present stage of development of book keeping is proved.

Keywords: construction, building manufacture, capital construction, building activity, building complex, object of construction, building production, construction contract, customer, builder

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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