ნატალია შალიმოვა ეკონომიკის მეცნიერებათა დოქტორი, ცენტრალური უკრაინის ეროვნული ტექნოლოგიური უნივერსიტეტის პროფესორი კროპივნიცკი, უკრაინა E-mail: nataliia.shalimova@gmail.com http://orcid.org/0000-0001-7564-4343   იანა კლიმენკო ცენტრალური უკრაინის ეროვნული ტექნოლოგიური უნივერსიტეტი კროპივნიცკი, უკრაინა E-mail: Yana_Rud@bigmir.net http://orcid.org/0000-0002-3233-6938   მოკლე აღწერა სტატიაში გაანალიზებულია უკრაინის მარეგულირებელ ჩარჩოები საგადასახადო მხარეებთან აღრიცხვის სპეციფიკურ საკითხებთან დაკავშირებული პრობლემები. განსაკუთ­რე­ბუ­ლი ყურადღება ექცევა უკრაინის საგადასახადო კოდექსის დებულებების შესაბამისად, ბიზნესის სუბიექტების, როგორც მასთან დაკავშირებულ მხარეებად აღიარების კრიტერიუმების შეს­წა­ვ­ლას. მეწარმეობის წილის ინდიკატორის დადგენის ფორმულა მეორის უფლებამოსილ კაპიტალში გაუმჯობესდა კორ­პო­რა­ტი­ული უფლებების არაპირდაპირი საკუთრებით. შემო­თა­ვა­ზე­ბულია ინდივიდის ახლო ნათესავებისა და ოჯახის წევ­რე­ბ­ის კატეგორიის განსაზღვრა, რაც საშუალებას მისცემს გა­ე­რ­თ­ი­ა­ნდეს უკრაინის კანონმდებლობაში ამ კატეგორიის პირთა მიდგომების გაერთიანება. საკვანძო სიტყვები: შვილობილი მხარეები, დაკავშირებული მხ­არეები, საგადასახადო აღრიცხვა, დაბეგვრა, კორპორა­ტი­ული საკუთრება, ინდივიდუალური ახლო ნათესავები და ოჯ­ა­ხ­ის წევრები, მართვის ძირითადი პერსონალი

The purpose of the study is to identify the impact of specific types of related parties, which are allocated in International Standards on Auditing 550 “Related Parties”, not only on the organization of the audit of financial statements in the context of assessing the risk of material misstatement, but also on the organization of accounting in enterprises. To achieve the goal set in the work, a complex of general scientific methods (analysis, synthesis, induction, deduction, abstraction) and methodical techniques (systematization, generalization, review, comparison) based on the provisions of International Standards of Auditing was used. In the study of the essence of related parties transactions and elaboration their classification method of system analysis, logical method, and method of modeling were used. There are three major tasks within the overall responsibility of the auditor while fulfilling such engagement as audit of the financial statements have been determined. It is substantiated that two different phrases (“has a responsibility to perform audit procedures” and “needs to obtain an understanding”) which are used in International Standards on Auditing 550 “Related Parties” requires a separate approach to formation a set of optimal audit procedures. Specific types of related parties based on the International Standards 550 “Related Services” that should be considered when performing audit of financial statements has been identified. Classification of related parties transactions according to their riskiness and connection with the normal course of business into four different types has been elaborated. Two groups of inquiries concerning related parties transactions have been analyzed. It has been proved that making inquiries the auditor should provide as much information as possible in order to avoid misunderstandings, which may lead to difficulties in forming an opinion. It is noted that determining the characteristics of the dominant influence and significant transactions will allow effective communication and cooperation between auditors, management staff and those responsible for governance in formation inquires and answers for them. Using proposed classification in the process of audit of financial statements and in developing regulatory documents for accounting at the entity will allow appropriate assessing of risk of material misstatement and increasing the effectiveness of internal control at the entity. It has been substantiated that the objectives of accounting policy not only in terms of meeting the interests of the company as an entity that prepares financial statements and interacts with related parties, but also in terms of meeting the interests of the entity as a responsible party, interacting with the auditor, that seeks to establish an internal control system that will ensure reducing its own risks.

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Due to the development of market relations and the entry of the national economy into the international market, the domestic accounting system requires the development and implementation of such accounting and reporting methodology that meets international standards. Particular attention should be paid to reflecting the calculations with affiliates by fixing and accumulating synthetic and analytical accounting information. Successful activity of enterprises depends on the availability of quality information used by management personnel in the process of making management decisions. Timely and accurate disclosure of data on transactions with affiliates requires the elaboration of a large volume of indicators, their classification and structuring, which is impossible without proper organization of the accounting system. When organizing the system of accounting for transactions with affiliates, we need to determine the necessary level of data analytics, specify the indicators of economic activity of the entity that are necessary for display and analysis. An important step is to develop a business plan for an entity's accounting for its related party transactions, and to encode the documents required to display these transactions. In addition, it is necessary to determine the methods of measuring assets and liabilities that will be accepted for use in transactions with affiliates. The peculiarity of the developed structural and logical model of coding of accounting accounts is that the Work Plan of accounts formed on its basis will allow to keep records of transactions with affiliated parties with the allocation of the required level of analytics for each individual business entity. To ensure the quality of accounting data on transactions with related parties, the registration of primary documents should be carried out according to the developed structural and logical model of coding of primary documents, which will allow grouping of affiliated parties by type of relationship and by counterparties. The analysis of the main criteria for the formation of an effective system of accounting and reporting of the business entity proved the need to record and accumulate synthetic and analytical accounting information about the business relationships of the enterprise with its related parties.