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Agreements of participation in shared construction: relationship of legal, tax and accounting aspects
| Content Provider | Scilit |
|---|---|
| Author | Guzikova, L. A. Neelova, N. V. |
| Copyright Year | 2020 |
| Description | Journal: Iop Conference Series: Materials Science and Engineering The article discusses theoretical and practical problems associated with the legal status, accounting and taxation of agreements of participation in shared construction (APSC). Contradictions between the economic content of operations under APSC and its legal form revealed. The consequences of the transition to the use of escrow accounts assessed. The expediency of wider application IFRS provisions and requirements in the accounting of operations under APSC substantiated. It’s proved that wider application of IFRS will allow increasing the reliability of information, avoiding data manipulation and improving the comparability of different companies’ reporting. The results of the study may be useful to heads, managers and accountants of construction organizations, as well as researchers involved in the issues of financing construction. |
| Related Links | https://iopscience.iop.org/article/10.1088/1757-899X/962/2/022081/pdf |
| ISSN | 17578981 |
| e-ISSN | 1757899X |
| DOI | 10.1088/1757-899x/962/2/022081 |
| Journal | Iop Conference Series: Materials Science and Engineering |
| Issue Number | 2 |
| Volume Number | 962 |
| Language | English |
| Publisher | IOP Publishing |
| Publisher Date | 2020-11-01 |
| Access Restriction | Open |
| Subject Keyword | Journal: Iop Conference Series: Materials Science and Engineering Building and Construction Application Ifrs Shared Construction |
| Content Type | Text |
| Resource Type | Article |
