Home  Journals  International Accounting  13(211) - 2012 April

Problems of organization of accounting of income and expenses of participants of construction and the formation of the indicators of dynamic statements

Available online: 2 April 2012

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

The approaches to accounting of expenses incurred and income received in the course of execution of agreements on implementation of investment and construction projects are considered. The approach to the delimitation of expenditure of the future periods is offered. The scheme of organization of account of business transactions, connected with the reflection of the income and expenses under contracts f individual share is proposed. The interrelation of elements of the static and dynamic statements in construction and basic macroeconomic indicators are determined.

Keywords: income, expenditures, contracts of share building, macroeconomic indicators

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

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