Організація бухгалтерського обліку операцій з пов’язаними особами

Abstract

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.