Кафедра обліку і аудиту Івано Франківського національного технічного університету нафти і газу,

No abstract

The research paper reveals the essence of the concepts of joint activity, joint operation, and joint venture. A set of key features for classification of joint activities is identified and their impact on accounting of joint activities is assessed. The article also reviews the essential elements of accounting of joint activities in the light of International Financial Reporting Standards (IFRS), and characterizes the process of recording accounting entries related to basic operations, which depend on organizational forms of joint activities (a joint venture or a joint operation, with or without a separate entity). The paper provides a detailed description of three options for accounting of joint activities classified as joint operations, namely: joint operations without a separate entity; joint operations with a separate entity but without legal personality; a legal unit. Besides, a number of particular characteristics of measuring financial results from selling and purchasing assets within joint operations are identified. It is pointed out that one of the ways of effective use of fixed assets is promoting the implementation of managerial ac- counting of joint activities and internal reporting procedures of the results achieved. It is suggested that domestic enterprises of oil and gas industry should expand the practice of joint activities in order to effectively use fixed assets for oil and gas extraction and transportation. Before conducting joint activities, it is recommended that oil and gas industry enterprises compile initial calculations of their profitability at the level of managerial accounting. In the study, the following general and specific scientific methods of obtaining knowledge on economic phenomena are used: generalization, grouping and comparison, analysis, synthesis, induction and deduction, etc.

The authors of the article exposed the methodical questions of introduction, new for the registration process of Ukraine of the phenomenon. It is taxonomy of the financial reporting (ТFR). At the same time continued consideration of questions of the use of the financial reporting for the acceptance of administrative decisions.Essence of ТFR is exposed in the context of classification and systematization of ingredients of the financial reporting. It in itself informative system and connections between the constituents of such system. Authors suggested to attribute ТFR to the mathematical determined models. The construction of such models  requires the clear plan of actions in three steps: a mathematical model - an algorithm of calculation - computer program. The purpose of researches: of one times  to prove that introducing in economic science of exact knowledge, enables to limit the intuitional acceptance of administrative decisions and extend the limits of application of rational methods. It will be realized on condition of the use of different methods, methods and approaches - from nonlinear, stochastic models to the modern  programming languages .