Home  Journals  International Accounting  48(246) - 2012 December

System of normative-legal regulation of accounting of construction: Russian practice and international experience

Available online: 24 December 2012

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Analysis of national normative-legal regulation system of the accounting of construction work, the comparative characteristic of the Russian and international accounting standard of construction contract and structuring of operating normative documents in the construction industry are provided. The contradictions in the maintenance of the documents of various level of regulation are revealed, the position of authors on their elimination and the basic directions for improving of its documents are presented.

Keywords: construction, capital construction, construction activity, object of construction, construction contracts, customer, builder

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

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