УЧЕТ СОВМЕСТНОГО ПРЕДПРИНИМАТЕЛЬСТВА

Н. Г. Сапожникова; Е. С. Кирдяшева

Authors

Н. Г. Сапожникова Voronezh State University
Е. С. Кирдяшева The Russian University of Economics named after G. V. Plekhanov (Voronezh Branch)

Keywords:

joint arrangement, joint control, joint operation, joint ventures, International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), special partnership

Abstract

The article is devoted to the problem of reflecting information on participation in joint ventures in accordance with international reporting standards. The purpose of studying this issue is to summarize the International Financial Reporting Standards in force in the Russian Federation to classify joint ventures as joint operations or joint ventures with subsequent delimitation of the data reflected in the financial statements.

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Author Biographies

Н. Г. Сапожникова, Voronezh State University

Doctor of Economic Sciences, Professor, Head of the Accounting Department
Е. С. Кирдяшева, The Russian University of Economics named after G. V. Plekhanov (Voronezh Branch)

Post-graduate Student of Accounting, Analysis and Audit Department