Publication: Agreement on joint arrangement as the basis of economic relations between parties: accounting and legal approach
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ASEM
Abstract
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HYK, Vasyl. Agreement on joint arrangement as the basis of economic relations between parties: accounting and legal approach. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 186–190. ISBN 978-9975-127-59-2.
The essence, role and significance of the agreement on joint arrangement as the basic document establishing legal relations between parties are determined in the article. Distinctive features are outlined and structural elements of the agreement on joint arrangement are indicated. Fundamental principles of conducting accounting and taxation under the agreement on joint arrangement are provided. JEL: M41; CZU: 347.722:657.4.
The essence, role and significance of the agreement on joint arrangement as the basic document establishing legal relations between parties are determined in the article. Distinctive features are outlined and structural elements of the agreement on joint arrangement are indicated. Fundamental principles of conducting accounting and taxation under the agreement on joint arrangement are provided. JEL: M41; CZU: 347.722:657.4.
Keywords
joint arrangement, agreement on joint arrangement, operator, parties, taxation