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НОРМАТИВНО-ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ ВИТРАТ У БУДІВНИЦТВІ // Normative and legal support of accounting for expenses in construction industry

Author

Listed:
  • Римар, Галина Адамівна

    (Тернопільський національний економічний університет)

Abstract

5-level structure of legislative regulation of accounting in construction industry has been formed as well as the main normative and legal acts which regulate accounting in building industry have been analyzed; comparison of AS(P) 16 and Tax Code of Ukraine as well as AS(P) 18 IAS 11 has been made. Сформовано п’ятирівневу структуру законодавчого регулювання бухгалтерського обліку у будівництві; проаналізовано основні нормативно-правові акти, що регулюють облік витрат у будівництві; здійснено порівняння положень П(С)БО 16 та ПКУ, П(С)БО 18 та МСБО 11.

Suggested Citation

  • Римар, Галина Адамівна, 2012. "НОРМАТИВНО-ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ БУХГАЛТЕРСЬКОГО ОБЛІКУ ВИТРАТ У БУДІВНИЦТВІ // Normative and legal support of accounting for expenses in construction industry," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 23(2).
    • Handle: RePEc:scn:000pbo:36565
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