The joint activity of children is a means of forming positive relationships between them. The psychological structure of joint activities. I didn't find it: Dynamic features of joint activities. The main types of joint activities

LLC "REAL-AUDIT"

Introduction

Joint activity within the framework of a simple partnership agreement is a special procedure for the redistribution of income between the parties to the agreement - comrades. The income is distributed in proportion to the shares (contributions) of the partners, therefore, there is no need for an economic justification for the transfer of part of the income. A simple partnership is a powerful legal tax planning tool. The article is devoted to the description and analysis of legal, accounting and tax aspects joint activities.

1. Legal basis for joint activities. Contributions

The specifics of a joint venture agreement (a simple partnership agreement) are regulated by Chapter 55 of the Civil Code of the Russian Federation. So, according to Art. 1041 of the Civil Code, under a simple partnership agreement (joint activity agreement), two or more persons (partners) undertake:

Combine your contributions and

To act jointly without forming a legal entity to make a profit or achieve another goal that does not contradict the law.

Parties to a simple partnership agreement (hereinafter - PT), concluded for the implementation of entrepreneurial activities, can only be individual entrepreneurs and (or) commercial organizations.

At the same time (Article 1042 of the Civil Code), the contribution of a friend is recognized as everything that he brings to the common cause, including money, other property, professional and other knowledge, skills and abilities, as well as business reputation and business ties. The contributions of the partners are assumed to be equal in value, unless otherwise follows from the simple partnership agreement or actual circumstances. The monetary assessment of the partner's contribution is made by agreement between the partners.

Three important conclusions should be noted from the above formulations. Firstly, in addition to property, a contribution to the PT is recognized as such objects that are not identifiable from the point of view of accounting as knowledge, reputation, skills, connections. Art. 150 GK business reputation is attributed to personal non-property rights. In our opinion, professional knowledge and skills, business relations can also be classified as moral rights. Personal moral rights are inalienable and non-transferable, therefore they cannot be included in common property under the contract PT. However, they can be used in the interests of all comrades and therefore are recognized as a contribution of the comrade.

We believe that organizations cannot have knowledge, skills and connections, therefore, a friend who makes such contributions can only be an individual. At the same time, if the PT agreement is concluded for the implementation of entrepreneurial activity, an individual must be registered as an individual entrepreneur.

A similar conclusion can be drawn with respect to such contributions as business reputation. According to lettersDNP of the Ministry of Finance of the Russian Federation dated July 24, 2000 No. 04-02-04 / 1 if the organization's balance sheet does not reflect its "business reputation", then there are no grounds for accepting this asset for accounting in the course of joint activities.

A different point of view was expressed in letter from the UMNS in Moscow dated 09.03.2000 No. 03-12 / 9283:

In the case when the participant's contribution is recognized as objects that are not property or other object of civil rights, do not have a value expression and, therefore, are not on the balance sheet of the enterprise (for example: knowledge, skills, business connections), then as a result of the transfer of such a "contribution " such an operation cannot be reflected in the balance sheet of the participant transferring it ... At the same time, this contribution can be estimated and indicated in the simple partnership agreement at a certain nominal value to establish the share of the participant.

Note also NSstopping FAS SKO dated 16.03.01 No. F08-0356 / 2001:

According to the concluded agreement, the contribution of partners to joint activities is labor participation, professional and other knowledge. Deposits are considered equal and are not subject to monetary value due to the fact that Article 1042 of the Civil Code of the Russian Federation, in its content, indicates the determinability of this condition of the agreement and the non-obligation of its reflection in the agreement, since the monetary value of such deposits is of a conditional (accounting) nature, affecting on the size of the participant's share in the right to common property and does not serve as a guarantee of satisfaction of the interests of creditors for common obligations.

In this case, the court did not raise any objections to the possibility of such a contribution to the PT as "labor participation".

Secondly, from the above formulations it follows that the contract does not have to indicate the monetary value of the deposits. In this case, the contributions of the partners are considered equal. At the same time, the Civil Code of the Russian Federation does not limit the rights of partners by mutual agreement to reflect in the agreement any monetary value of each contribution.

AND, third, the legislation does not establish the procedure for making contributions. Some contributions, for example, property (property rights), can be made at a time, others - in the process of joint activities. In our opinion, such contributions as skills and abilities, business ties are made in the process of joint activities and can be assessed only after a certain period of time.

2. On the transfer of ownership when making a contribution to the PT

According to Article 1043 of the Civil Code, introduced by comrades property, which they possessed on the right of ownership, as well as the products produced as a result of joint activities and the fruits and incomes obtained from such activities are recognized as their common shared property, unless otherwise established by law or a simple partnership agreement or follows from the essence of the obligation. The property contributed by the partners, which they possessed on grounds other than the right of ownership, is used in the interests of all the partners and constitutes, along with the property in their common ownership, the common property of the partners.

In accordance with Article 244 of the Civil Code, property may be in common ownership

With the determination of the share of each of the owners in ownership ( shared ownership) or

Without defining such shares ( joint ownership).

The difference between shared and joint ownership is that in case of shared ownership, the shares are determined from the outset. In case of joint ownership, the allocation of a share is preceded by the determination of the share (Article 254 of the Civil Code).

In Art. 1043 of the Civil Code of the Russian Federation unambiguously determines that the contributed property, which the comrades owned on the basis of ownership, becomes precisely the common shared property. According to the rules of clause 2 of article 245 of the Civil Code, by agreement of all participants in shared ownership, a procedure for determining and changing their shares may be established, depending on the contribution of each of them to the formation and increment of common property. If the shares of the participants in shared ownership cannot be determined on the basis of the law and are not established by agreement of all its participants, the shares are considered equal.

Each participant in shared ownership owns a share in the right to common property. Therefore, making a property contribution under the PT agreement is equivalent to its alienation (with the exception of the share due to the participant) by the investor-owner. The rights of each owner apply to all property as a whole, if there are several objects, then to each object. At the same time, a share in a PT agreement is not a property right of claim, but a real right of shared ownership of property contributed by the partners (clause 2 of article 48, clause 1 of article 1043 of the Civil Code of the Russian Federation).

Example 1.

One comrade brings non-residential premises into the PT, the other - his own connections and skills. Contributions are considered equal. It is obvious that such contributions as connections and skills will be used for common purposes and constitute the common property of the comrades, but cannot become the object of shared ownership of the PT participants. In this case, the second participant automatically gets ownership of 50% of the non-residential premises and has the right to demand the allocation of his share in kind upon termination of the contract, unless otherwise provided by the contract. In this case, the contribution to the PT is associated with the transfer of ownership of half of the non-residential premises. The moment of transfer of ownership is determined by the date state registration such an agreement (clause 2 of article 223 of the Civil Code). Therefore, when transferring as a contribution under a joint activity agreement, it is necessary to register the PT agreement and obtain a new certificate of ownership, which will indicate all participants in the joint activity;

On the other hand, according to clause 2 of Article 1050 of the Civil Code, a comrade who has brought an individually defined thing into common ownership has the right, upon termination of the PT contract, to demand in court the return of this thing to him, subject to the interests of the other comrades and creditors. In this case, the second friend who has made a contribution in the form of connections and skills, with his consent, may be paid compensation (Article 252 of the Civil Code).

All that he brings to the common cause is recognized as a contribution of a friend (Article 1042 of the Civil Code of the Russian Federation). To avoid the loss of ownership of the property brought in, a friend can transfer to the PT the right to use this property. According to clause 2 of article 209 of the Civil Code, the owner has the right, at his discretion, to transfer to other persons, remaining owner, the right to own, use and dispose of property and burden it in other ways. In this case, making a contribution under a PT agreement is similar to renting out property or transferring it into trust.

3. Conducting common affairs of the PT by comrades

A very important aspect is the procedure for the conduct of activities by comrades under the PT agreement. A simple partnership is not a legal entity, does not have the right to a company name, therefore, in relations with third parties, the partners act under their own names, or through authorized representatives.

Article 1044 of the Civil Code provides for three possible ways conducting common affairs:

1. When conducting common affairs, each partner acts on behalf of all partners. In this case, the power of a partner to conclude transactions on behalf of all partners is certified by a power of attorney issued to him by the other partners, or by a simple partnership agreement made in writing.

2. The conduct of common affairs is carried out by an individual participant (participants) acting on his own behalf, but in the interests of all comrades. The right of a partner to act on his own behalf in the interests of all partners is also certified either by a power of attorney or by an agreement and is directly related to unspoken partnership(Article 1054 of the Civil Code). An unspoken partnership is called a PT, the contract of which stipulates that its existence is not disclosed to third parties.

In both the first and second cases, the rights of a comrade conducting common affairs may be limited by other comrades.

3. The conduct of common affairs is carried out jointly by all participants in the simple partnership agreement. When doing business together, each transaction requires the consent of all partners.

2. Accounting for joint ventures

2.1. Organization of accounting

According to clause 2 of article 1043 of the Civil Code, accounting of the common property of partners maybe be entrusted by them to one of the legal entities participating in the PT agreement. In the general case, keeping records is in no way connected with the conduct of general affairs.

The obligation of accounting organizations by organizations is established by Article 4 Federal law dated November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ). According to Article 1 of Law No. 129-FZ, accounting is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions. The objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities.

Letter from DNP of the Ministry of Finance of the Russian Federation dated 12.11.99 No. 04-01-10

A person conducting common affairs, operations related to the implementation of a simple partnership agreement, in accordance with a simple partnership agreement, is obliged to provide separate accounting for operations under each simple partnership agreement and operations related to the performance of his usual activities. In addition, a separate bank account is opened for settlements on this activity.

Compliance with the internal separate accounting of joint activities must be performed without fail, since Article 45 of the Tax Code of the Russian Federation establishes the fulfillment of the obligation to pay tax by both organizations and individuals.

Joint activity under the PT agreement can be considered as one of the activities. The transfer (entry) of property as a contribution under the PT agreement does not relieve the organization from the obligation to keep records of transactions with this property, as well as other operations carried out within the framework of joint activities. At the same time, by agreement of the comrades, keeping records in full can be entrusted to one of the comrades, since this is rational from the point of view of organizing accounting. In this case, the property contributed by the parties to the simple partnership agreement is recorded on a separate balance sheet with the partner who, in accordance with the agreement, is entrusted with the conduct of common affairs for the parties to the agreement. The data of a separate balance sheet are not included in the balance sheet of a comrade organization conducting common affairs (clause 3 of the Instructions for recording operations related to the implementation of a simple partnership agreement, approved by order of the Ministry of Finance of the Russian Federation of 12.24.98 No. 68n). Indicators of a separate balance sheet are the basis for mutual settlements of comrades.

The obligation to keep records in joint activities is a consequence of the general obligation to keep records, established only for organizations. According to clause 2 of Article 4 of Law No. 129-FZ, individual entrepreneurs (individual entrepreneurs, individual entrepreneurs) keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation. Consequently, the obligation to maintain accounting records for joint ventures has not been established for unincorporated business entities. A similar conclusion is fully valid for organizations using a simplified taxation system.

Letter from the UMNS for Moscow dated 07.08.02 No. 27-08n / 36268 "On the procedure for maintaining the Accounting Book in the implementation of joint activities"

Each entrepreneur who is a participant in the PT agreement is obliged to independently maintain the Book of Records, reflecting in it the income received personally by him and the expenses incurred. In this case, the accounting of income and expenses is kept in one Book of Records, both for joint and individual activities (activities not related to the performance of work under a simple partnership agreement). Accounting for income and expenses in the Book of Accounts is kept separately so that at the end of the year it is possible to clearly distinguish between which income and expenses are related to joint activities, and which to independent.

Organizations and unincorporated legal entities that have switched to a simplified taxation system, and in relation to operations under the PT agreement, keep records of income and expenses in the manner prescribed by Chapter 26.2 of the Tax Code of the Russian Federation, as well as accounting for fixed assets and intangible assets (Clause 3, Article 4 of the Federal Law No. 129-FZ). This conclusion is confirmed, for example, by the letter of the Ministry of Taxes and Duties of the Russian Federation dated 06.10.03 No. 22-2-16 / 8195-ak185.

Letter of the Ministry of Taxes and Taxes of the Russian Federation dated 06.10.03 No. 22-2-16 / 8195-ak185 "On the procedure for applying the simplified taxation system"

Taking into account the fact that when individual entrepreneurs and (or) organizations are united into a simple partnership, an independent subject of entrepreneurial activity (legal entity) is not formed, the norms of Art. 4 of the Federal Law of 29.11.96 No. 129-FZ does not apply to the general results of the activities of economic entities united in a simple partnership.

In this regard, keeping records of common property, liabilities and business transactions of a simple partnership (regardless of the categories of persons united in a simple partnership and the taxation systems used by each partner) should be carried out in the manner prescribed for taxpayers applying the general taxation regime.

So, today, when organizations (organizations and individual entrepreneurs) are merged into a simple partnership, the accounting of common property, obligations and business operations of a simple partnership should be kept in the manner prescribed by the instructions for recording operations related to the implementation of a simple partnership agreement approved by the order of the Ministry of Finance Russia dated 24.12.98 No. 68n (as amended by order of the Ministry of Finance of Russia dated 28.11.2001 No. 97n).

It is curious that the UMNS in Moscow, with reference to the letter of the Ministry of Taxes and Tax Collection, draws a conclusion opposite to that of letter No. 22-2-16 / 8195-ak185. Regarding the conclusions of the letter of the Ministry of Taxes and Tax Collection No. 22-2-16 / 8195-ak185, it should be noted that the instructions approved by the order of the Ministry of Finance No. 68n are instructions for recording transactions in accounting... Consequently, if an organization applying the simplified system is exempted from the obligation to maintain accounting records, then the conclusion by this organization of any contracts provided for by civil legislation cannot result in the imposition of the obligation to keep records on such an organization. For an organization applying a simplified taxation system, no guidelines on accounting (with the exception of accounting for fixed assets and intangible assets) can be extended.

The parties to the PT agreement submit financial statements in accordance with the generally established procedure, taking into account financial results received under the contract PT (clause 7 of the Instructions approved by order No. 68n).

2.2. Accounting for contributions made under a simple partnership agreement

According to the Instruction to the chart of accounts, the presence and movement of contributions to common property under a simple partnership agreement is taken into account by the contributor on subaccount 58-4 "Contributions under a simple partnership agreement". The provision of a monetary contribution is reflected in the debit of the account. 58 "Financial investments" in correspondence with account. 51 "Settlement accounts", provision of other property - in correspondence with other accounts for property accounting.

In accordance with clause 3 of PBU 19/02 approved by Order of the Ministry of Finance of the Russian Federation dated December 10, 2002 No. 126n, the contributions of a partner organization under a simple partnership agreement should be taken into account as part of financial investments. At the same time, clause 2 of PBU 19 lists three conditions, the one-time fulfillment of which is necessary for the acceptance of assets for accounting as financial investments:

Availability of documents confirming the existence of the organization's right to financial investments and to receive Money or other assets arising from this right;

Transition to organization financial risks related to financial investments;

The ability to bring economic benefits (income) to the organization in the future in the form of interest, dividends, or an increase in their value, etc.

With regard to contributions to the PT, these conditions are met. The document confirming the existence of the right to receive funds (other assets) is the agreement between the partners. Confirmation of making a property contribution for a partner organization is an advice on the posting of property by a partner conducting common affairs, or primary accounting document on the receipt of property (a copy of the invoice, a receipt for the receipt order, etc.). At the same time, according to Article 1048 of the Civil Code of the Russian Federation, the profit received by the partners as a result of their joint activities is distributed in proportion to the value of the partners' contributions to the common cause, unless otherwise provided by the simple partnership agreement or other agreement of the partners. An agreement on the elimination of any of the partners from participation in the profit is null and void.

The transition to a partner organization of financial risks is confirmed by the provisions of Articles 1046-1047 of the Civil Code, in accordance with which the procedure for covering expenses and losses associated with the joint activities of partners is determined by their agreement. In the absence of such an agreement, each partner incurs expenses and losses in proportion to the value of his contribution to the common cause. An agreement completely exempting any of the partners from participation in covering general expenses or losses is void. Moreover, if it is associated with the implementation of entrepreneurial activities by its participants, the comrades are jointly and severally liable for all common obligations, regardless of the reasons for their occurrence.

The ability of joint ventures to bring economic benefits does not need to be proven.

It should be noted that accounting for any property transferred as a contribution to joint activities on account 58-4 in some cases reduces the reliability of the reporting. According to the Instruction to the Chart of Accounts, analytical accounting of financial investments should provide the ability to obtain data on short-term and long-term assets. Suppose that an object of non-current assets is made as a contribution under a contract for a period of less than a year. It is unclear how to classify such financial investments - by the term of the contract or in accordance with the characteristics of the asset being contributed. Usually, the recommended classification by the term of the contract (clause 4 of the Instructions of the Ministry of Finance, approved by order No. 68n - in this case, financial investments will be classified as short-term) leads to a distortion of the structure of the balance sheet of the transmitting company and a fictitious increase in its liquidity.

2.3. Accounting of operations for making deposits on account 58-4

D 58-4 - K 51 (50) - contributed to the joint activities in cash;

D 58-4 - K 08, 10, 41, 43, 58 - contributed to joint activities by property (except for depreciable property) at book value.

According to clause 15 of PBU 19/02, the initial value of financial investments contributed to the contribution of a partner organization under a simple partnership agreement is their monetary value, agreed by the partners in a simple partnership agreement. Therefore, if the valuation of the property contributed under the contract differs from the balance sheet valuation, the difference between the valuation of the contribution reflected in account 58 "Financial investments" and the value of the transferred property is usually reflected on the credit (as operating income) or debit (as operating expense) of account 91 " Other income and expenses ".

D 58-4 - K 91-1 - the excess of the assessment of the transferred property under the contract over its book value is reflected;

Д 91-2 - К 58-4 - the excess of the book value of the transferred property over its assessment under the contract is reflected.

It should be noted that if for the transfer of property to authorized capital, for example, a limited liability company, the requirement to attract an independent appraiser is legally established when the contractual value of the contribution of the amount of 200 minimum wages is exceeded (clause 2 of article 15 of the Federal Law of 08.02.98 No. 14-FZ "On limited liability companies"), then contributions under the PT agreement are valued only by agreement of the comrades. This provides certain opportunities for manipulating the amount of the accounting profit of the organization.

The introduction of depreciable property (for example, fixed assets) has its own characteristics. The instructions approved by Order No. 68n prescribe the use of postings (subject to changes in the Chart of Accounts):

D 58-4 - K 91.1 - the contractual cost of the fixed asset is reflected;

D 91.2 - K 01 - the initial (replacement) cost of the fixed asset is reflected

D 02 - K 91.1 - depreciation calculated on the fixed asset object was written off.

You can also record postings in the following way:

D 02 - K 01 - the introduced OS object has been determined;

D 58-4 - K 01 - the entry of the fixed asset is reflected at the residual value;

D 58-4 - K 91.1 (D 91.2 - K 58-4) - the excess (deficiency) of the appraised value of the object under the contract over the balance sheet estimate is reflected.

A separate discussion is required by the issue of the restoration of previously credited VAT when making a contribution as a contribution of not fully amortized fixed assets and intangible assets. This will be done in the section on taxation.

2.4. Accounting for expense transactions under the PT agreement

As already noted (Article 1041 of the Civil Code), under the PT agreement, the comrades undertake not only to combine their contributions, but also to act jointly to make a profit. It is obvious that such activity obviously presupposes certain expenses... According to paragraph 4-8 of PBU 10/99 "Organization costs", the costs associated with the manufacture of products and the sale of products, the purchase and sale of goods, as well as the costs associated with the performance of work, the provision of services are expenses for ordinary activities. At the same time, the costs for ordinary activities are formed by:

Expenses associated with the purchase of raw materials, materials, goods and other inventories (material costs);

Expenses arising directly in the process of refining inventories for the purpose of manufacturing products, performing work and rendering services and selling them, as well as selling goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses , and etc.). This component of expenses for ordinary activities can include both material costs and labor costs, social deductions, depreciation charges and other costs.

Difficulties may arise in accounting for payroll transactions, social tax, insurance contributions, etc. A simple partnership is not a legal entity and, therefore, is not a taxpayer. Employees enter into an employment contract with an employer-organization or individual entrepreneur, therefore, regardless of whether employees are engaged in joint activities or not, the contractual responsibility lies with the enterprise itself. Therefore, it is advisable to take all such expenses into account in the employer's internal accounting on separate subaccounts of accounts for accounting for expenses and transfer them through the settlement account for accounting in a separate balance sheet of joint activities. In this case, a simple partnership is obliged to compensate the partner for such expenses on the basis of Articles 1044 and 1046 of the Civil Code for the subsequent distribution of general income and expenses in accordance with the agreement (contract).

To reflect settlements on arrears in reimbursement of expenses or a part of the received and distributed profit (loss), account 76-3 "Calculations for dividends and other incomes due" is used in the account of the partner, and in the general balance of the partnership - account 75-2 "Calculations for payment income ". The balances on such mutual debts are reflected in the balance sheet or in the asset on line 240, or in the liability on line 620.

Thus, in the general case, accounting for joint activities on a separate balance sheet is associated with the transfer of expenses by partners, receipt of compensation for incurred and transferred expenses, and then, based on the results of the accounting period, receipt of amounts of income (profit) or losses from joint activities distributed in accordance with the agreement. ...

Letter from the UMNS for Moscow from 28.11.01 No. 03-12 / 54767:

Expenses for joint activities, including those paid in accordance with the terms of the agreement from the current account of one of the participants in the partnership, may be included in the cost of products (works, services) produced as a result of joint activities, only if they are related to production and the sale of these products (works, services).

In the accounting of comrades, these operations are reflected, for example, by postings:

D 76-3 - K 70, 69 - formed and transferred the costs of wages workers' wages employed in joint activities and the cost of UST and social insurance. Further D 51 - K 76-3 - the reimbursement of the transferred expenses has been received.

In a separate balance sheet, the received expenses are reflected by entries:

D 20 - K 76-3 - received expenses for wages and expenditures on UST and social insurance. Further D 76-3 - K 51 - the reimbursement of the transferred expenses is listed.

Other expenses may be transferred in a similar manner. For example, posting D 20 (26) - K 76-3 reflects the payment to a friend of the remuneration provided for by the contract.

3. Accounting for joint activities on a separate balance sheet

3.1. Separate balance sheet for joint activities

According to clause 8 of the Instructions, the reflection of business transactions under the PT agreement, including the accounting of expenses and income, as well as the calculation and accounting of financial results, are carried out in accordance with the generally established procedure. At the same time (clause 3), the data of a separate balance sheet are not included in the balance sheet of a comrade organization conducting common affairs.

In our opinion, the provision on the "generally established procedure" needs additional clarification. So, according to Article 8 of the Tax Code of the Russian Federation, tax is understood as a mandatory, individually free payment collected from organizations and individuals... A simple partnership is not a subject of tax legal relations, therefore, obligations for taxes and fees cannot be reflected in a separate balance sheet. Further, in accordance with Article 15 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation of December 30, 2001 No. 197-FZ), labor Relations- a relationship based on an agreement between the employee and the employer. A simple partnership is not an employer, therefore, settlements with employees (personnel) of a partner organization engaged in joint activities cannot be reflected in a separate balance sheet.

In the case of an unspoken partnership (Article 1054), the partner (who conducts common affairs), when concluding transactions, acts on his own behalf in the common interests of the partners. And in this case, only the comrade who concluded the deal is liable with all his property. Therefore, the reflection of such obligations in the general balance of activities is illegal, such obligations must be reflected in the reporting of the partner organization.

In the general case, according to Article 1044 of the Civil Code, a comrade (leading common affairs) has the right to act on behalf of all comrades on the basis of a power of attorney or contract. At the same time (Article 1047 of the Civil Code) if the PT agreement is associated with the implementation of entrepreneurial activities by its participants, the comrades are jointly and severally liable for all general obligations, regardless of the reasons for their occurrence. In our opinion, the share of each partner in the total assets and liabilities of the partnership should be reflected in its financial statements (clause 4 of PBU 4/99). Otherwise, the failure to reflect in the reporting the actually existing obligations of the partner (if they are material) clearly indicates its unreliability.

Thus, the provision on the "generally established procedure" and the prohibition on the inclusion of data from a separate balance sheet in the balance sheet of partners should be applied with significant restrictions. In our opinion, in a separate accounting (balance sheet) only the accounting of expenses and income, as well as the calculation and accounting of financial results can be carried out. In this case, a separate balance sheet will perform its own narrow, but important function - to serve as a register for mutual settlements of comrades in terms of received and distributed income and expenses.

3.2. Accounting for the receipt of deposits under the agreement

In clause 3 of the Instructions approved by order No. 68n, the following procedure is provided: the property contributed by the participants in the simple partnership agreement is recorded on a separate balance sheet with that of its partner, who, in accordance with the agreement, is entrusted with the conduct of common affairs for the parties to the agreement. According to the Instruction to the chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, the cost of deposits under the PT agreement is recorded on account 80 "Deposits of comrades". The property contributed by partners to a simple partnership on account of their contributions is credited to the debit of property accounts (51 "Settlement accounts", 01 "Fixed assets", 41 "Goods", etc.) and the credit of account 80 "Contributions of partners". When the property is returned to the partners upon termination of the simple partnership agreement, reverse entries are made in the accounting records.

Analytical accounting for account 80 "Contributions of comrades" is kept for each simple partnership agreement and each party to the agreement.

D 01 - K 80 - capitalized fixed asset contributed under the contract;

D 10 - K 80 - materials entered under the contract were capitalized;

D 41 - K 80 - the goods entered under the contract are capitalized.

In this case, all contributed assets are accounted for on a separate balance sheet in the assessment, stipulated by the contract Fri.

A separate topic is the accounting of such contributions made by an individual entrepreneur as knowledge, skills, abilities and connections. The regulatory documents do not contain any guidance on this issue. A possible option in this case is to reflect such deposits in the contractual assessment of free accounts, depending on the term of the contract (on account 06, if such deposits are accounted for as assets with a long term of use and, for example, 18, if the term of the contract is less than one year: D 06 (18) - K 80 - the share of profit is reflected individual entrepreneur in income distribution). In a separate balance sheet of joint activities, such contributions will be reflected, respectively, on line 150 "Other non-current assets" or on line 270 "Other current assets".

3.3. Accounting and distribution of income on a separate balance sheet

According to clause 8 of the Instructions approved by order No. 68n, the reflection of business transactions under a simple partnership agreement, including the accounting of expenses and income, as well as the calculation and accounting of financial results, are carried out in common okay. The distribution of income made before the end of the year is reflected in the accounting of PT by entries D 99 - K 75-2. Subsequent transfer of income to comrades - by posting D 75-2 - K 51.

The distribution of income (profit) of the PT at the end of the year - D 84 - K 75-2, the distribution of the annual loss of the PT - D 75-2 - K 84 (clause 10 of the Instructions approved by order No. 68n).

3.4 Joint arrangement in IFRS

3.4.1. Joint venture agreement

Formation of reporting in case of joint activities is considered in IAS 31 "Financial reporting on participation in joint activities". A joint arrangement is defined as an agreement under which two or more parties carry out economic activity subject to joint control over it.

Joint activities can take the form of various forms and structures. The main condition under which an activity is recognized as joint is the existence of joint control (management). Therefore, joint activity differs from other types of investment activity by the presence of an agreement (agreement, protocol), drawn up in writing, which deals with the following issues:

Type of activity, its duration and obligations of the participants in reporting (provision of information);

Appointment of a governing body for joint activities and the voting rights of participants in management;

Contributions of participants (entrepreneurs) to joint activities (capital);

The procedure for the distribution between the participants (entrepreneurs) of the volume of production, income, expenses or results of joint activities.

According to clause 7 of IAS 31, the contract can designate one entrepreneur as the head or manager of the board of directors. However, the manager does not have complete control, but acts within the framework of the financial and operational policies enshrined in the contract and delegated to the manager.

3.4.2. Forms of joint activities

IAS 31 defines three main forms of joint arrangement:

Jointly controlled operations;

Jointly controlled assets;

Jointly controlled companies.

Joint activities within the framework of jointly controlled operations does not imply the creation of a partnership, but the use by each participant of their own fixed assets and stocks to achieve a common goal. Each participant (entrepreneur) has its own costs and obligations, and also receives its own funding, which is its own obligations. Joint activities can be carried out by employees of the entrepreneur simultaneously with his own activities. The BoD agreement usually stipulates that the proceeds from the sale of the joint product and any expenses incurred jointly are divided between the entrepreneurs.

Joint activity within the framework of jointly controlled assets is most consistent with the concept of a simple partnership in the civil legislation of the Russian Federation. In this case, the joint activity implies the existence of joint control and ownership of the assets contributed or acquired for the purpose of the board of directors. Each entrepreneur controls the share of future economic benefits through its share of jointly controlled assets. Each entrepreneur can get his share of the output produced by the assets, while each entrepreneur bears the corresponding share of the costs.

A jointly controlled company is a joint venture that involves the establishment of a corporation, partnership or other company in which the entrepreneur has an interest. The company operates in the same way as other companies, except that the contract between the entrepreneurs establishes joint control over its economic activities.

3.4.3. Reflection of joint arrangements in the financial statements

IAS 31 does not require accounting on a separate balance sheet for the first two forms of SD. According to paragraph 12 of IAS 31, when carrying out jointly controlled transactions, separate accounts may not be required, and financial statements may not be prepared in accordance with the SD. However, entrepreneurs can keep management records to assess the results of the BoD.

At the same time, each entrepreneur in his own financial statements reflects the assets he controls and the existing liabilities, as well as the expenses incurred and his share of the income that he receives as a result of the sale of goods or services produced by joint activities.

In accordance with paragraph 16 of IAS 31, in relation to its share of participation in jointly controlled assets, the participant (entrepreneur) must include in its own accounting and recognize in its separate (own) forms of financial statements, and subsequently in consolidated statements:

Its share of jointly controlled assets, classified according to their nature and not as an investment;

Any liabilities assumed by him (for example, in relation to financing his share of assets);

A share of any obligations undertaken along with other entrepreneurs in relation to the Board of Directors;

Any income from the sale or use of its share of the products received from the Board of Directors, together with its share of any expenses incurred in connection with the Board of Directors;

Any expenses that he has incurred in relation to his share in the BoD (for example, in connection with the financing of his share in the assets, and the sale of his share of the output).

Thus, the accounts for the BoD itself may be limited by costs incurred jointly by the participants and allocated among them in accordance with the shares of participation. The financial statements of the BoD may not be prepared, although entrepreneurs can maintain management records in order to assess the effectiveness of the BoD.

As for a jointly controlled company, such a company maintains its own accounting records, prepares and presents financial statements in the same way as other companies, in accordance with national and international standards. An entrepreneur's contributions to a jointly controlled entity are recorded and recognized in the entrepreneur's financial statements as an investment (paragraph 24 of IAS 31). In addition, the participant (entrepreneur) must show in the consolidated financial statements the share of his participation in the jointly controlled company.

3.4.4. Differences between IFRS 31 and Russian accounting requirements

As already noted, the main regulatory document on accounting is the Instructions for the reflection in the accounting of transactions related to the implementation of a simple partnership agreement, approved by order of the Ministry of Finance of the Russian Federation of 12.24.98 No. 68n. The instructions established the requirement and procedure for the accounting of the board of directors in the generally established order on a separate balance sheet. The data of a separate balance sheet are not included in the reporting of members of the Board of Directors. The contributions made are accounted for in the balances of the participants as financial investments (investments). In addition, the partners reflect the distributed income (losses) from joint activities as non-operating income (expenses) in their own accounting records and statements.

Thus, the collaborative activity becomes completely closed to all external users. Failure to reflect income and expenses from the sale of joint activities in the statements of the participants, the accounting of jointly controlled assets as financial investments, regardless of their actual nature, lead to distortion of the financial statements of the participants.

The application of IFRS provisions in the accounting of SDs will actually provide greater information content and transparency in the reporting of participants. From the point of view of IFRS, a joint arrangement is one of the possible types of activities in which a participant routinely accounts for the assets used, the liabilities incurred, the income received and the expenses incurred. There are no special requirements for accounting for joint activities.

It should be noted that the specifics of the accounting of the Board of Directors established by the Instructions (Order No. 68n) are reflected in the tax legislation. For example, Art. 278 of the Tax Code establishes special norms of taxation with income tax, which significantly differ from the usual taxation procedure. Losses (expenses) from joint activities are not distributed and are not taken into account in taxation, regardless of the reasons for the losses and their economic justification. Obviously, in such a situation, the possibility of applying the provisions of IFRS when accounting for joint ventures is directly conditioned by amendments to tax legislation.

1. Legal basis for joint activities. Contributions

The specifics of a joint activity agreement (a simple partnership agreement) are regulated by Chapter 55 of the Civil Code of the Russian Federation. So, according to Art. 1041 of the Civil Code, under a simple partnership agreement (joint activity agreement), two or more persons (partners) undertake:

Combine your contributions and

To act jointly without forming a legal entity to make a profit or achieve another goal that does not contradict the law.

Parties to a simple partnership agreement (hereinafter - PT), concluded for the implementation of entrepreneurial activities, can only be individual entrepreneurs and (or) commercial organizations.

A different point of view was expressed in the letter of the UMNS in Moscow dated 09.03.2000 No. 03-12 / 9283:

Note also NSstoppingFAS SKO dated 16.03.01 No. F08-0356 / 2001:

In this case, the court did not raise any objections regarding the possibility of such a contribution to the PT as "labor participation".

Secondly, from the above formulations it follows that the contract does not have to indicate the monetary value of the deposits. In this case, the contributions of the partners are considered equal. At the same time, the Civil Code of the Russian Federation does not restrict the rights of partners by mutual agreement to reflect in the agreement any monetary value of each contribution.

2. On the transfer of ownership when making a contribution to the PT

According to Article 1043 of the Civil Code, introduced by comrades property, which they possessed on the right of ownership, as well as the products produced as a result of joint activities and the fruits and incomes obtained from such activities are recognized as their common shared property, unless otherwise provided by law or a simple partnership agreement or follows from the essence of the obligation. The property contributed by the partners, which they possessed on grounds other than ownership, is used in the interests of all partners and constitutes, along with the property in their common ownership, the common property of the partners.

In accordance with Article 244 of the Civil Code, property may be in common ownership

With the determination of the share of each of the owners in ownership ( shared ownership) or

Without defining such shares ( joint ownership).

In Art. 1043 of the Civil Code of the Russian Federation unambiguously determines that the contributed property, which the comrades owned on the basis of ownership, becomes precisely the common shared property. According to the rules of clause 2 of article 245 of the Civil Code, by agreement of all participants in shared ownership, the procedure for determining and changing their shares may be established, depending on the contribution of each of them to the formation and increment of common property. If the shares of the participants in shared ownership cannot be determined on the basis of the law and are not established by agreement of all its participants, the shares are considered equal.

Each participant in shared ownership owns a share in the right to common property. Therefore, making a property contribution under the PT agreement is equivalent to its alienation (with the exception of the share due to the participant) by the investor-owner. The rights of each owner apply to all property as a whole, if there are several objects, then to each object. At the same time, a share in the PT agreement is not a property right of claim, but a real right of shared ownership of the property contributed by the partners (clause 2 of article 48, clause 1 of article 1043 of the Civil Code of the Russian Federation).

Example 1.

One comrade brings non-residential premises into the PT, the other - his own connections and skills. Contributions are considered equal. It is obvious that such contributions as connections and skills will be used for common purposes and constitute the common property of the comrades, but cannot become the object of shared ownership of the PT participants. In this case, the second participant automatically gets ownership of 50% of the non-residential premises and has the right to demand the allocation of his share in kind upon termination of the contract, unless otherwise provided by the contract. In this case, the contribution to the PT is associated with the transfer of ownership of half of the non-residential premises. The moment of transfer of ownership is determined by the date of state registration of such an agreement (clause 2 of article 223 of the Civil Code). Therefore, when transferring as a contribution under a joint activity agreement, it is necessary to register the PT agreement and obtain a new certificate of ownership, which will indicate all participants in the joint activity;

3. Conducting common affairs of the PT by comrades

Article 1044 of the Civil Code provides for three possible ways of conducting common affairs:

In both the first and second cases, the rights of a comrade conducting common affairs may be limited by other comrades.

3. The conduct of common affairs is carried out jointly by all participants in the simple partnership agreement. When doing business together, each transaction requires the consent of all partners.

2. Accounting for joint ventures

2.1. Organization of accounting

The obligation for organizations to maintain accounting is established by Article 4 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ). According to Article 1 of Law No. 129-FZ, accounting is an orderly system for collecting, registering and summarizing information in monetary terms about property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions. The objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities.

Letter from DNP of the Ministry of Finance of the Russian Federation dated 12.11.99 No. 04-01-10

Joint activity under the PT agreement can be considered as one of the activities. The transfer (entry) of property as a contribution under the PT agreement does not relieve the organization from the obligation to keep records of transactions with this property, as well as other operations carried out within the framework of joint activities. At the same time, by agreement of the comrades, keeping records in full can be entrusted to one of the comrades, since this is rational from the point of view of organizing accounting. In this case, the property contributed by the participants in the simple partnership agreement is recorded on a separate balance sheet with the partner who, in accordance with the agreement, is entrusted with the conduct of common affairs for the parties to the agreement. The data of a separate balance sheet are not included in the balance sheet of a comrade organization conducting common affairs (clause 3 of the Instructions for recording operations related to the implementation of a simple partnership agreement, approved by order of the Ministry of Finance of the Russian Federation of 12.24.98 No. 68n). Indicators of a separate balance sheet are the basis for mutual settlements of comrades.

The obligation to keep records in joint activities is a consequence of the general obligation to keep records, established only for organizations. According to clause 2 of article 4 of law No. 129-FZ, individual entrepreneurs (individual entrepreneurs, individual entrepreneurs) keep records of income and expenses in the manner prescribed by the tax legislation of the Russian Federation. Consequently, the obligation to maintain accounting records for joint ventures has not been established for unincorporated business entities. A similar conclusion is fully valid for organizations applying the simplified taxation system.

Letter from the UMNS for Moscow dated 07.08.02 No. 27-08n / 36268 "On the procedure for maintaining the Accounting Book in the implementation of joint activities"

Each entrepreneur - a participant in the PT agreement is obliged to independently maintain the Book of Records, reflecting in it the income received personally by him and the expenses incurred. In this case, the accounting of income and expenses is kept in one Book of Records, both for joint and individual activities (activities not related to the performance of work under a simple partnership agreement). The accounting of income and expenses in the Book of Accounts is kept separately so that at the end of the year it is possible to clearly distinguish between which income and expenses are related to joint activities, and which to independent.

Letter of the Ministry of Taxes and Taxes of the Russian Federation dated 06.10.03 No. 22-2-16 / 8195-ak185 "On the procedure for applying the simplified taxation system"

So, today, when organizations (organizations and individual entrepreneurs) are merged into a simple partnership, accounting for common property, obligations and business operations of a simple partnership should be kept in the manner prescribed by the instructions for recording operations related to the implementation of a simple partnership agreement approved by the order of the Ministry of Finance Russia dated 24.12.98 No. 68n (as amended by order of the Ministry of Finance of Russia dated 28.11.2001 No. 97n).

The parties to the PT agreement submit their financial statements in accordance with the generally established procedure, taking into account the financial results obtained under the PT agreement (clause 7 of the Instructions approved by order No. 68n).

2.2. Accounting for contributions made under a simple partnership agreement

According to the Instruction to the chart of accounts, the presence and movement of contributions to common property under a simple partnership agreement is taken into account by the contributor on subaccount 58-4 "Contributions under a simple partnership agreement". The provision of a cash deposit is reflected in the debit of the account. 58 "Financial investments" in correspondence with account. 51 "Settlement accounts", provision of other property - in correspondence with other accounts for property accounting.

Availability of documents confirming the existence of the organization's right to financial investments and to receive cash or other assets arising from this right;

Transition to the organization of financial risks associated with financial investments;

The ability to bring economic benefits (income) to the organization in the future in the form of interest, dividends, or an increase in their value, etc.

With regard to contributions to the PT, these conditions are met. The document confirming the existence of the right to receive funds (other assets) is the agreement between the partners. Confirmation of the property contribution for the partner organization is an advice on the posting of the property by a comrade in charge of common affairs, or a primary accounting document on the receipt of property (a copy of the invoice, a receipt for a receipt, etc.). At the same time, according to Article 1048 of the Civil Code of the Russian Federation, the profit received by the partners as a result of their joint activities is distributed in proportion to the value of the partners' contributions to the common cause, unless otherwise provided by the simple partnership agreement or other agreement of the partners. An agreement on the elimination of any of the partners from participation in the profit is null and void.

The transition to a partner organization of financial risks is confirmed by the provisions of Articles 1046-1047 of the Civil Code, in accordance with which the procedure for covering expenses and losses associated with the joint activities of partners is determined by their agreement. In the absence of such an agreement, each partner incurs expenses and losses in proportion to the value of his contribution to the common cause. An agreement completely exempting any of the partners from participating in covering general expenses or losses is void. Moreover, if a simple partnership agreement is associated with the implementation of entrepreneurial activities by its participants, the partners are jointly and severally liable for all common obligations, regardless of the grounds for their occurrence.

The ability of joint ventures to bring economic benefits does not need to be proven.

It should be noted that accounting for any property transferred as a contribution to joint activities on account 58-4 in some cases reduces the reliability of the reporting. According to the Instruction to the Chart of Accounts, the analytical accounting of financial investments should provide the ability to obtain data on short-term and long-term assets. Suppose that an object of non-current assets is made as a contribution under a contract for a period of less than a year. It is unclear how to classify such financial investments - by the term of the contract or in accordance with the characteristics of the asset being contributed. Usually, the recommended classification by the term of the contract (clause 4 of the Instructions of the Ministry of Finance, approved by order No. 68n - in this case, financial investments will be classified as short-term) leads to a distortion of the structure of the balance sheet of the transmitting company and a fictitious increase in its liquidity.

2.3. Accounting of operations for making deposits on account 58-4

D 58-4 - K 51 (50) - contributed to the joint activities in cash;

D 58-4 - K 08, 10, 41, 43, 58 - contributed to joint activities by property (except for depreciable property) at book value.

D 58-4 - K 91-1 - the excess of the assessment of the transferred property under the contract over its book value is reflected;

Д 91-2 - К 58-4 - the excess of the book value of the transferred property over its assessment under the contract is reflected.

It should be noted that if for the transfer of property to the authorized capital, for example, of a limited liability company, the legal requirement is to attract an independent appraiser if the contractual value of the contribution exceeds 200 minimum wages (clause 2 of article 15 of the Federal Law of 08.02.98 No. 14- Federal Law "On Limited Liability Companies"), then the contributions under the PT agreement are evaluated only by agreement of the partners. This provides certain opportunities for manipulating the amount of the accounting profit of the organization.

D 58-4 - K 91.1 - the contractual cost of the fixed asset is reflected;

D 91.2 - K 01 - the initial (replacement) cost of the fixed asset is reflected

D 02 - K 91.1 - depreciation calculated on the fixed asset object was written off.

You can also record postings in the following way:

D 02 - K 01 - the residual value of the fixed asset object is determined;

D 58-4 - K 01 - the entry of the fixed asset is reflected at the residual value;

D 58-4 - K 91.1 (D 91.2 - K 58-4) - the excess (deficiency) of the appraised value of the object under the contract over the balance sheet estimate is reflected.

A separate discussion requires the issue of the restoration of previously credited VAT when making a contribution as a contribution of not fully amortized fixed assets and intangible assets. This will be done in the section on taxation.

2.4. Accounting for expense transactions under the PT agreement

As already noted (Article 1041 of the Civil Code), under the PT agreement, the comrades undertake not only to combine their contributions, but also to act jointly to make a profit. Obviously, such activities involve certain expenses. According to paragraph 4-8 of PBU 10/99 "Organization costs", the costs associated with the manufacture of products and the sale of products, the purchase and sale of goods, as well as the costs associated with the performance of work, the provision of services are expenses for ordinary activities. At the same time, the costs for ordinary activities are formed by:

Expenses associated with the purchase of raw materials, materials, goods and other inventories (material costs);

Expenses arising directly in the process of refining inventories for the purpose of manufacturing products, performing work and rendering services and selling them, as well as selling goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as for maintaining them in good condition, commercial expenses , administrative expenses, etc.). This component of expenses for ordinary activities can include both material costs and labor costs, social deductions, depreciation charges and other costs.

Difficulties may arise in accounting for payroll transactions, social tax, insurance contributions, etc. A simple partnership is not a legal entity and, therefore, is not a taxpayer. Employees enter into an employment contract with an employer-organization or individual entrepreneur, therefore, regardless of whether employees are engaged in joint activities or not, the contractual responsibility lies with the enterprise itself. Therefore, it is advisable to take all such expenses into account in the employer's internal accounting on separate subaccounts of expense accounts and transfer them through the settlement account for accounting in a separate balance sheet of joint activities. In this case, a simple partnership is obliged to compensate a partner for such expenses on the basis of Articles 1044 and 1046 of the Civil Code for the subsequent distribution of general income and expenses in accordance with the agreement (contract).

Letter from the UMNS for Moscow from 28.11.01 No. 03-12 / 54767:

Expenses for joint activities, including those paid in accordance with the terms of the agreement from the current account of one of the partners in the partnership, may be included in the cost of products (works, services) produced as a result of joint activities, only if they are related to production and the sale of these products (works, services).

In the accounting of comrades, these operations are reflected, for example, by postings:

Д 76-3 - К 70, 69 - expenses for wages of employees engaged in joint activities and expenses for unified social tax and social insurance were formed and transferred. Further D 51 - K 76-3 - the reimbursement of the transferred expenses has been received.

In a separate balance sheet, the received expenses are reflected by entries:

D 20 - K 76-3 - received expenses on wages and expenses on UST and social insurance. Further D 76-3 - K 51 - the reimbursement of the transferred expenses is listed.

Other expenses may be transferred in a similar manner. For example, posting D 20 (26) - K 76-3 reflects the payment to a friend of the remuneration provided for by the contract.

3. Accounting for joint activities on a separate balance sheet

3.1. Separate balance sheet for joint activities

In our opinion, the provision on the "generally established procedure" needs additional clarification. So, according to Article 8 of the Tax Code of the Russian Federation, a tax is understood as a mandatory, individually free payment levied from organizations and individuals. A simple partnership is not a subject of tax legal relations, therefore, liabilities for taxes and fees cannot be reflected in a separate balance sheet. Further, in accordance with Article 15 of the Labor Code of the Russian Federation (Labor Code of the Russian Federation of December 30, 2001 No. 197-FZ), labor relations are relations based on an agreement between an employee and an employer. A simple partnership is not an employer, therefore, settlements with employees (personnel) of a partner organization engaged in joint activities cannot be reflected in a separate balance sheet.

3.2. Accounting for the receipt of deposits under the agreement

In clause 3 of the Instructions approved by order No. 68n, the following procedure is provided: the property contributed by the participants in the simple partnership agreement is recorded on a separate balance sheet with that of her partner, who, in accordance with the agreement, is entrusted with the conduct of common affairs for the parties to the agreement. According to the Instruction to the chart of accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, the cost of deposits under the PT agreement is recorded on account 80 "Deposits of comrades". The property contributed by partners to a simple partnership on account of their contributions is credited to the debit of property accounts (51 "Settlement accounts", 01 "Fixed assets", 41 "Goods", etc.) and the credit of account 80 "Contributions of partners". When the property is returned to the partners upon termination of the simple partnership agreement, reverse entries are made in the accounting records.

Analytical accounting for account 80 "Contributions of comrades" is kept for each simple partnership agreement and each party to the agreement.

D 01 - K 80 - capitalized fixed asset contributed under the contract;

D 10 - K 80 - materials entered under the contract were capitalized;

D 41 - K 80 - the goods entered under the contract are capitalized.

In this case, all contributed assets are accounted for on a separate balance sheet in the assessment provided for by the PT agreement.

A separate topic is the accounting of such contributions made by an individual entrepreneur as knowledge, skills, abilities and connections. The regulatory documents do not contain any guidance on this issue. A possible option in this case is to reflect such deposits in the contractual assessment of free accounts, depending on the term of the contract (on account 06, if such deposits are accounted for as assets with a long term of use and, for example, 18, if the term of the contract is less than one year: D 06 (18) - K 80 - the share of the profit of an individual entrepreneur in the distribution of income is reflected). In a separate balance sheet of joint activities, such contributions will be reflected, respectively, on line 150 "Other non-current assets" or on line 270 "Other current assets".

3.3. Accounting and distribution of income on a separate balance sheet

According to clause 8 of the Instructions approved by Order No. 68n, the reflection of business transactions under a simple partnership agreement, including the accounting of expenses and income, as well as the calculation and accounting of financial results, are carried out in common okay. The distribution of income made before the end of the year is reflected in the accounting of PT by entries D 99 - K 75-2. Subsequent transfer of income to comrades - by posting D 75-2 - K 51.

Distribution of income (profit) of PT at the end of the year - D 84 - K 75-2, distribution of the annual loss of PT - D 75-2 - K 84 (clause 10 of the Instructions approved by order No. 68n).

3.4 Joint arrangement in IFRS

3.4.1. Joint venture agreement

Formation of reporting in case of joint activities is considered in IAS 31 "Financial reporting on participation in joint activities". A joint activity is defined as an agreement under which two or more parties carry out an economic activity subject to joint control over it.

Type of activity, its duration and obligations of the participants in reporting (provision of information);

Appointment of a governing body for joint activities and the voting rights of participants in management;

Contributions of participants (entrepreneurs) to joint activities (capital);

The procedure for the distribution between the participants (entrepreneurs) of the volume of production, income, expenses or results of joint activities.

3.4.2. Forms of joint activities

IAS 31 defines three main forms of joint arrangement:

Jointly controlled operations;

Jointly controlled assets;

Jointly controlled companies.

Joint activity within the framework of jointly controlled assets is most consistent with the concept of a simple partnership in the civil legislation of the Russian Federation. In this case, the joint activity implies the existence of joint control and ownership of the assets contributed or acquired for the purpose of the BoD. Each entrepreneur controls the share of future economic benefits through its share of jointly controlled assets. Each entrepreneur can get his share of the output produced by the assets, while each entrepreneur bears the corresponding share of the costs.

3.4.3. Reflection of joint arrangements in the financial statements

At the same time, each entrepreneur in his own financial statements reflects the assets he controls and the existing liabilities, as well as the expenses incurred and his share in the income that he receives as a result of the sale of goods or services produced by joint activities.

Its share of jointly controlled assets, classified according to their nature and not as investments;

Any liabilities assumed by itself (for example, in relation to financing its share of assets);

A share of any obligations undertaken along with other entrepreneurs in relation to the Board of Directors;

Any income from the sale or use of its share of the products received from the Board of Directors, together with its share of any expenses incurred in connection with the Board of Directors;

Any expenses that he has incurred in relation to his share in the board of directors (for example, in connection with financing his share in the assets, and selling his share of the production).

3.4.4. Differences between IFRS 31 and Russian accounting requirements

Thus, the collaborative activity becomes completely closed to all external users. Failure to reflect income and expenses from the sale of joint activities in the statements of participants, accounting for jointly controlled assets as financial investments, regardless of their actual nature, lead to distortion of the financial statements of participants.

In accordance with which the parties undertake to work together to achieve a common economic goal. Joint economic activity is carried out after the conclusion of an agreement on the creation full partnership.

Glossary of financial terms.

See what "JOINT ACTIVITY" is in other dictionaries:

TEAM WORK- in accordance with civil legislation, joint activity without creating a legal entity for this purpose is carried out on the basis of an agreement between its participants. Under the agreement on S.d. the parties (participants) undertake by combining ... ... Legal encyclopedia

TEAM WORK- TEAM WORK. A type of group activity in which the actions of its participants are subordinated to a common goal. The highest type of S. d. - collective activity (see team). From S. d. It is necessary to distinguish the activities of individuals, which only ... ... New Dictionary of Methodological Terms and Concepts (Theory and Practice of Language Teaching)

Team work is an activity jointly controlled by two or more parties ... Source: International standard financial statements (IAS) 28 Investments in associates and joint ventures(put into effect on the territory of the Russian ... ... Official terminology

Team work- (in social psychology) organized system the activity of interacting individuals, aimed at the expedient production (reproduction) of objects of material and spiritual culture. Distinctive features of S. d. Are: 1) ... ... Great psychological encyclopedia

See Simple Partnership Agreement ... Legal Dictionary

JOINT ACTIVITIES, see article Simple partnership ... Modern encyclopedia

- (simple partnership) an agreement by virtue of which the parties (participants) undertake by combining property and efforts to jointly act to achieve a common economic or other goal that does not contradict legislative acts (without creating ... ... Big Encyclopedic Dictionary

Sush., Number of synonyms: 1 collaboration (6) ASIS synonym dictionary. V.N. Trishin. 2013 ... Synonym dictionary

Team work- (English joint activity / venture) in the Russian Federation, relations between business entities arising by virtue of a simple partnership agreement ... Encyclopedia of Law

Team work- JOINT ACTIVITIES, see the article Simple partnership. ... Illustrated Encyclopedic Dictionary

Books

Joint activities of adults and children. Basic forms. A guide for educators (+ CD-ROM),. The manual is included in the software-methodical complex "Success". The manual reveals the questions of the methodology of preparation, organization and implementation of various forms of joint activity of adults and ...
Joint activities of children of teachers and parents in kindergarten From work experience, Zhestkova L., Barkan S., Luzai N. preschool age within the framework of preschool educational institutions, aimed at the development of cognitive, emotional-volitional and speech spheres ...

Team work

(in social psychology) - an organized system of activity of interacting individuals, aimed at the expedient production (reproduction) of objects of material and spiritual culture. Distinctive features of S. are:

1) spatial and temporal co-presence of participants, which creates the possibility of direct personal contact between them, including the exchange of actions, the exchange of information, as well as mutual perception;

2) the presence of a single goal - the anticipated result of the S.

3) the presence of bodies of organization and management, to-rye embodied in the person of one of the participants, endowed with special powers, or distributed among them;

4) division of the process of S. d. between the participants, due to the nature of the goal, the means and conditions for its achievement, the composition and level of qualifications of the performers. This presupposes the interdependence of individuals, which is manifested either in the final product of the S. d., Or in the very process of its production. If in the first case, individual operations are carried out in parallel and do not depend on the sequence of actions of others, then in the second they are interdependent (specialized and hierarchized), since they must be implemented simultaneously as functionally different components of a complex operation or in a strict sequence, when the result of one operation serves as a condition for the beginning another. An example of a highly specialized S. d. Is a collective scientific activity, assuming a ramified system of social roles of its participants (see);

5) emergence in the process of S. d. interpersonal relationships, formed on the basis of objectively specified functional-role interactions (see) and acquiring a relatively independent character over time.

Initially determined by the content of S. of d., Interpersonal relations, in turn, have an impact on its process and results. IN social psychology S. d. Is considered as the main condition of socio-psychological integration (see) of the individuals included in it. S. d objectively has a multi-purpose character, which is due to its intra- and intersystem connections. The fact that acts of individual activity are a condition for the existence and reproduction of both the individual himself and the processes of group activity as a whole testifies to the interpenetration and mutual enrichment of the individual and S.

A Brief Psychological Dictionary. - Rostov-on-Don: "PHOENIX". L.A. Karpenko, A. V. Petrovsky, M. G. Yaroshevsky. 1998 .

See what "joint activity" is in other dictionaries:

TEAM WORK- an agreement in accordance with which the parties undertake to act together to achieve a common economic goal. Joint economic activity is carried out after the conclusion of an agreement on the creation of a full partnership. Dictionary of financial ... ... Financial vocabulary

Team work is an activity jointly controlled by two or more parties ... Source: International Financial Reporting Standard (IAS) 28 Investments in associates and joint ventures (effective in the Russian ... ... Official terminology

TEAM WORK- see the Simple partnership agreement ... Legal Dictionary

TEAM WORK- JOINT ACTIVITIES, see the article Simple partnership ... Modern encyclopedia

TEAM WORK- (simple partnership) an agreement by virtue of which the parties (participants) undertake by combining property and efforts to jointly act to achieve a common economic or other goal that does not contradict legislative acts (without creating ... ... Big Encyclopedic Dictionary

Team work- n., number of synonyms: 1 collaboration (6) ASIS synonym dictionary. V.N. Trishin. 2013 ... Synonym dictionary

Team work- (English joint activity / venture) in the Russian Federation, relations between business entities arising by virtue of a simple partnership agreement ... Encyclopedia of Law

Team work- JOINT ACTIVITIES, see the article Simple partnership. ... Illustrated Encyclopedic Dictionary

Books

Joint activities of adults and children. Basic forms. A guide for educators (+ CD-ROM),. The manual is included in the software-methodical complex "Success". The manual discloses questions of methods of preparation, organization and conduct of various forms of joint activity of adults and ... Buy for 263 rubles
Joint activities of children of teachers and parents in kindergarten From work experience, Zhestkova L., Barkan S., Luzai N. speech spheres ...

Analyzing the literature on the phenomenon of "joint activity", we see that there are several different approaches to the interpretation of joint activity, which depend on the authors' belonging to different branches of psychology. But the greatest attention is paid to the phenomenon of "joint activity" in social psychology. Here the term "joint activity" is considered as the main condition for the socio-psychological integration of the individuals included in it. Joint activity objectively has a multi-purpose nature, which is due to its intra- and intersystem connections. The fact that acts of individual activity are a condition for the existence and reproduction of both the individual himself and the processes of group activity as a whole testifies to the interpenetration and mutual enrichment of individual and joint activities, and to the interaction of individual and socio-normative conditions of the joint process (Rubtsov V. V. 1989; dictionary, 1999).

So, joint activity is an organized system of activity of interacting individuals, aimed at the expedient production (reproduction) of objects of material and spiritual culture, and where the hallmarks of joint activity are:

In addition, literary sources indicate the presence of a psychological structure of joint activity. For example, Zhuravlev A.L. (2000) argues that the main components of the psychological structure of individual activity, previously identified in general theory psychology Anan'ev B.G., Zinchenko V.P., Leontiev A.N., Lomov B.F., Rubenstein S.L. and many other researchers can be used to analyze the structure of joint activities. The description of the psychological structure of activity usually begins with the identification of its goals. The overall purpose of the joint venture is an essential component of the joint venture structure. It is understood as an ideally presented future result that seeks to achieve a community of individuals, that is, a collective subject. A common goal can be described in the form of more specific joint tasks, the phased solution of which brings the collective subject closer to achieving a common goal.

An obligatory component of the psychological structure of joint activity is a common motive. This is what prompts the community of individuals to perform joint activities, that is, an immediate incentive force.

The next component in the structure of joint activities is joint actions aimed at the implementation of current and promising tasks joint activities and carried out with the help of numerous means of carrying out joint activities, both individual and group means, methods, techniques.

The structure of joint activities is completed by the overall result obtained by a group of participants in joint activities. Here, not only the general objective result is important, but also its subjective reflection by individual and collective subjects. The end result of joint activities can be expressed through subjective individual and group assessments achieved in joint activities.

In addition, one of the most important components that have a direct impact on the effectiveness of joint activities is communication. Communication is organized in the course of joint activity, "about" it, and it is in this process that people need to exchange both information and the activity itself, that is, to develop forms and norms of joint actions (Lomov B.F., 1975, p. 132; reader , 2000). In the course of joint activities, it is extremely important for the participants not only to exchange information, but also to organize an "exchange of actions", to plan common activities.

The most important condition for the implementation of joint activities are the processes of distribution, unification (integration), consistency (coordination) and management of individual goals, motives, actions and results, that is, all the listed processes are related to all the main structures that make up the activity.

It is also important to emphasize that if a specific type of activity of a group does not correspond to some characteristic or it lacks separate structural components of joint activity, this does not mean that this type of activity completely lacks the properties of joint activity. An activity with an incomplete structure is considered by many authors to be a kind of joint activity. And empirical studies of the joint activities of A.L. Zhuravlev (2000) showed that in real life there may be a so-called joint activity with an incomplete structure - not a complete joint activity. An activity with an incomplete structure, in his opinion, remains at the same time a kind of joint activity. Moreover, the absence of one or another element of the whole can lead to a large number of varieties of such joint activities, for example:

In addition, it is necessary to note the role of interaction in the process of joint activities. And so, in the process of joint activity, there is a unity of two directions of influence of its participants: firstly, these are joint actions on a common subject of labor, which necessitate the use of the main structural components of activity (goals, motives, actions and results, etc.). ); secondly, these are the mutual influences of the participants in joint activities, which are generated by relations of production and which necessitate the selection and use of new elements in the analysis of joint activities. Such constituent components of joint activity are interactions between participants in joint activity, but not all, namely those that are determined by the focus on the common subject of joint activity, that is, subject-oriented interactions. Under the interaction here Zhuravlev A.L. (2000) understands such a system of actions of participants in joint activities in which the actions of one person or a group of persons determine certain actions of other people, and the actions of the latter, in turn, cause certain actions of the first persons. The presence of interactions between people is the main distinguishing feature of joint activities as compared to individual ones. However, they differ not only and even not so much in the presence or absence of interactions between the participants in the activity, but in the nature of the inclusion of interaction in the structure of the activity itself.

In fact, the structure of joint activity is formed, functions and develops precisely through the subject-oriented or targeted interaction of the participants in the activity, which, in turn, are included in the psychological structure of joint activity on the one hand, and on the other, change the structure of the individual activities of its participants, subjecting them to common goals and objectives of joint activities. Object-directed interaction as one of the real manifestations of social relations between participants in the activity leads to the formation of some of their community in the form labor collective or a group of meditative training as a subject of joint activity or a collective subject.

After analyzing the read literature, we see that at present in social psychology there are structural and dynamic or procedural approaches to the analysis of joint activities, which complement each other.

In accordance with the structural approach, researchers focus on the analysis of the structural components of joint activities. Thus, having made a theoretical analysis of the works of supporters this approach(Abulkhanov R.F., Vostroknutov A.I., Golovakha E.I., Zhuravlev A.L., Lomov B.F., Nikolov L. et al., 2000) the following signs of joint activity can be distinguished, where under the signs the distinctive features, properties that make it possible to determine the specifics of joint activity as an integral and relatively independent phenomenon are understood:

In accordance with the dynamic approach to the analysis of joint activity, the attention of researchers is concentrated on the study of the processes of its change, development (A.L. Zhuravlev, 2000). This is the basis for the search for the specifics of joint activities in comparison with individual activities. In fact, the dynamic approach is the essence of the social-psychological theory of activity, namely: joint activity unfolds in the aggregate of group processes that make it possible to analyze the content of joint activity and the forms of its organization in the tables below (Tables 1, 2):

Table 1

The main features and dynamic properties of joint activity and its collective subject:

Joint activity sign (CD)

Socio-psychological process (SD)

1 having a common goal

Targeting

(goal setting)

Purposefulness

2) motivation to work

together (shared) motivation

Motive formation

(motivation)

Motivation

3. Division of activities into functionally related components

Distribution of functions between participants

Structuredness

(distribution)

4. Consolidation

individual activities

Union

(combination)

Integration

(unity)

5. Consistent execution of distributed and combined individual

activities

Harmonization

(coordination)

Consistency

(coordination)

6. Having control as

attribute function SD

Control

(regulation)

Organization and manageability (adjustability)

7. One final

result

Assessment of group results

Productivity

(performance)

8. The presence of a single

space and

simultaneity of execution

individual

activities

Functioning in a single space and time

Conditions (spatial and temporal) SD groups

table 2

The main properties of joint activities are their empirical manifestations (referents):

Characteristics (property) of the SD and the collective subject	Empirical manifestations of the properties of the SD and the collective subject
1. Purposefulness	The ratio of individual and group goals: compliance, complementarity, divergence, contradiction, etc.
2. Motivation	Active, motivated performance of DM, focus of work, similarities - differences in orientation of DM participants, intensity of involvement of DM participants, etc.
3. Structuredness (distribution)	The nature of the distribution of functions, rigor, clarity, presence / absence of duplications, partial overlapping of functions, insurance
4. Integration (unity)	The level of interconnectedness of the participants, the degree of their dependence on each other, the density of functional connections
5. Consistency (coordination)	The sequence of performance of activities, rhythm, the correspondence of individual activities to each other, the presence of connectivity between the stages of work, the discipline of activities
6. Organization and controllability (adjustable)	Compliance with control actions, assistance to control, counteraction to it, evasion of control actions, self-government
7. Productivity (performance)	Indicators of joint outcomes (quantitative, qualitative)
8. Conditions (spatial and temporary) SD	Location of workplaces of participants in the activity, peculiarities of the territory (work area), distribution in time of individual activities performed

According to Zhuravlev A.L. (2000), socio-psychological processes are built on three foundations: 1) structural elements of joint activities; 2) a group of people - participants in joint activities; 3) on their subject-oriented (target) interaction, which includes both the impacts of each other's participants, and their joint impact on the common subject of activity. That is, in subject-directed interaction, two main properties of joint activity are simultaneously integrated: objectivity (through focus on the subject of activity) and subjectivity (in the form of compatibility, collectivity).

Briefly summarizing, it can be argued that the main theoretical scheme for analyzing the psychology of a group in the process of joint activity should be the following sequence: subject-directed (target) interaction - socio-psychological (group) processes - joint activity - psychology of the group itself.

The very same socio-psychological analysis of joint activity, regardless of the approach to the analysis of the phenomenon of "joint activity", should be carried out in close connection with the study of the subject of joint activity or a collective subject. However, the analysis of theoretical and experimental studies of joint activity demonstrates a wide range of ideas about its subject. Nevertheless, behind all this diversity, two schemes of its description are visible:

1. The subject of joint activity is the individual. In a number of works, this paradoxical position is directly declared: these are the cases when the authors talk about joint - individual model of joint activity (Dontsov A.I., Dubovskaya E.M., Ulanovskaya I.M., 2003), about the individual type of problem solving in joint activity (Shcherbo N.P.) or denote by the term “joint activity” the situation of an individual solution of a problem in the conditions of the tacit co-presence of another person (Obozov N.N., 2000). Such a view of the subject of joint activity is characteristic of many Western works, in which joint and individual activity are considered as two poles of the same continuum. Silverman J. and Jeringer I. believe that in joint activities, a subject with more high level cognitive development, as it were, "absorbs" the activity of an individual with a lower level, so that ultimately only one partner acts, and the other agrees with him.

2. Under the subject of joint activity is meant a set of individuals solving one "common" problem in "one space at the same time" (Umansky L.I., Dontsov A.I., Dubovskaya E.M., Ulanovskaya I.M. , 2003). Researchers who adhere to such an idea of the subject of joint activity build their research according to the scheme: two or more participants are offered a certain task, and the process of its solution is interpreted proceeding from the a priori belief that it is implemented by a group, collective, aggregate subject (these terms are used as synonyms ).

In addition, it is known that as early as the 20th century, such researchers as V. Möde, F. Allport and V.M. Bekhterev established a difference in the course of human mental processes in the conditions of individual and joint activity. And it was revealed that in a comparative analysis of mental processes and functions in the conditions of individual and joint activities, a clear distinction is possible, taking into account the interconnectedness of the subjects. Thus, two levels are conditionally distinguished:

Obozov N.N. (anthology, 2000) systematized some experimental data and analyzed the differences in the dynamics of mental processes and functions in the conditions of individual and joint activity, taking into account the level of interconnectedness of subjects. His analysis of the study of mental processes and functions in conditions of the first level of interconnectedness or "tacit co-presence" showed that the presence of other people leads to an increase in the strength of muscle tension and memory productivity, in particular, an improvement in long-term memory and an increase in the number of directed (by similarity) and free associations. At the same time, under these conditions, the subject experiences a decrease in various types of sensitivity; deterioration of attention and indicators of simple mental actions requiring concentration of attention; decrease in the number of directed associations (in contrast); decrease in the quality of results when solving "abstract" problems. Also Obozov N.N. argues that a detailed analysis of the data accumulated on this issue suggests that the compatibility of staying causes the co-excitation of subjects solving individual tasks, which affects the dynamics of mental processes and the level of manifestation of functions, and also contributes to the poorly recognized "rapprochement" of subjects in the dynamics of mental processes and functions , as well as in assessments, opinions, judgments.

Under the conditions of the second level of interconnectedness or "mutual influence", changes in mental processes and functions in comparison with individual activity are recorded according to the following parameters: fascination with the accuracy of perception of simple objects (number of details, size), as well as the perception of time, enthusiasm for the accuracy of perception of complex objects with prolonged exposure, improvement in the definition of similar elements in objects, but at the same time, there is a deterioration in performance under conditions of "mutual influences" in terms of the quality parameter of complex intellectual activity. Thus, the strengthening of mutual dependence causes significant changes in the mental processes and functions of subjects.

An important condition for more effective collaboration is responsiveness. Workability is defined as the unity (optimality) of interacting people when performing joint activities. The signs of responsiveness are: high productivity of group members, accuracy and consistency of actions, favorable interpersonal relationships, reliability teamwork, the speed of mastering new joint actions, the stability of their implementation. That is, we can assume that responsiveness depends on the level of empathy. Response, as a rule, does not lead to the occurrence of such phenomena. interpersonal communication, as emotional closeness, identification, focus on intimate and personal communication of partners. It is rather the result successful implementation group of its instrumental functions, which allows to achieve high productivity of activity, high satisfaction of group members with their work and group membership, and also generates a good level of mutual understanding, adequate reflection by communication participants of everything that happens in the group (Babushkin G.D., Kulagina E.V. , 2001).

In addition to everything described above, it is important to mention that the effectiveness of joint activities and the formation of optimal interpersonal relationships are due to three types of compatibility - social, psychological and psychophysiological, where “compatibility” is understood as a multidimensional and multilevel phenomenon of intragroup interaction and relationships, which reflects the state of mutual satisfaction of group members , as a result of the optimal combination of their individual psychological characteristics and interpersonal roles. And on the basis of compatibility and responsiveness, various behavioral strategies of participants in joint activities are formed (Babushkin G.D., Kulagina E.V., 2001). So, in joint activities, the following strategies for the behavior of participants in relation to each other are possible:

assistance as an effective help to others, active contribution to the achievement of common goals;

opposition to the achievement of goals by other participants in joint activities, the commission of actions not coordinated with them;

avoidance of interaction, active withdrawal, avoidance of interaction with partners, even in cases where circumstances not only facilitate interaction, but also require it.

Various combinations of these three strategies determine the possible interaction situations. If we consider dyadic interaction as its most simple version, and used in the practical research described below, then the following series of socio-psychological types of interaction can be distinguished:

Cooperation - both partners help each other, actively contribute to the achievement of individual goals of each and the common goals of joint activities.

Confrontation - both partners oppose each other and prevent the achievement of each individual's goals.

Avoidance of interaction - partners try to avoid active interaction.

Unidirectional assistance - one of the participants in joint activities contributes to the achievement of the goals of the other, and the second avoids interaction with him.

Unidirectional opposition - one of the partners interferes with the achievement of the goals of the other, and the second avoids interaction with him.

Contrasting interaction - one of the partners is trying to help the other, while the other resorts to a strategy of actively opposing him.

Compromise interaction - both partners partly facilitate, partly oppose each other.

Summing up the review of the literature on the phenomenon of "joint activity", we can briefly characterize it as a process of group achievement of goals, where the group acts as an aggregate subject of joint activity with certain of its motives, methods and interpersonal relationships. Common knowledge, views and ideas form a group consciousness, which reflects the essential features of joint activities. And the achievement of positive results of joint activity is influenced by: the significance of its goals, the distribution of roles in accordance with the group norms of behavior and the claims of individuals, the organization of self-government, the ethical regulation of interpersonal relations, the psychological compatibility of group members. Internal cohesion, coordination of individual actions, mutual support, optimal control are a prerequisite for the successful implementation of joint activities.

N. Defua

P. S. Revised and edited this article was included in the book: Natalia Defua "Impact of meditation training on the level and channels of empathy "

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