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International Accounting

17(263) - 2013 May

Formation of the cost of the construction site, in accordance with national standards and IFRS

Vol. 16, Iss. 17, MAY 2013

Available online: 13 May 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification:

Zyrianova T.V. Doctor of Economic Sciences, Professor, Head of Department «Accounting, Analysis and Audit», the Ural Institute branch of the Russian Academy National and Public Service under the President of the Russian Federation
tatyana.zyrianova@uapa.ru

Manakova E.V. assistant professor, Ural state economic university
manakova.elena@inbox.ru

In the article the order of formation of cost of construction object according to accounting and tax accounting is considered. The approximate list of the expenses forming cost of construction object is provided.

Keywords: investor, customer, developer, contractor, building site, initial cost, cost

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

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