Accounting of Joint Activities without Entity Establishment in the Business Partnership of Companies: Problems and Prospects of Their Solution

The article analyzes the regulatory support organization, accounting and taxation of joint activities in business partnership enterprises in Ukraine. The author recommended to amend the legislation to incorporate joint activities without forming a legal entity, including: targeting and clarify the presentation of financial statements of the operator superior, change the names of the five sub-accounts to the accounts of receivable and liabilities are recommended for use in joint ventures business partners, the cost allocated to the joint activity of stocks and the book value of intangible assets to reflect the amount that falls: the share of other participants - in the cost reporting period at its own share partner - in prepaid expenses. Taking into account the recommendations made by the Ministry of Finance of Ukraine will help improve accounting of joint activities that will help improve the reliability of financial reporting indicators of business partners for joint activity.