Joint Activity without Establishing a Legal Entity: Comparison with Similar Forms of CollaborationJournal: Accounting and Finance (Vol.1, No. 67)
Publication Date: 2015-03-30
Authors : Nataliya Harapko;
Page : 145-151
Keywords : joint activity; cooperation; corporate investing; reorganization; partnership;
The article brings up the issue of identification of joint activity with other collaboration forms, in particular with cooperation, partnership, joint ventures, reorganization (merge, acquisition) since these forms also mean incorporation of entities. Purpose of the study is to find out specific features of joint activity in the context of investigation of its essence and comparison with other similar collaboration forms. The essence of the joint activity is disclosed by analysis of this notion interpretation in regulations. Main features of joint activity without establishing a legal entity are found out and substantiated. Author makes an effort to deepen the contents of the notion 'joint activity'. Interrelation is studied between joint activity and other collaboration forms of entities by comparison of organizational and methodological grounds of their implementation. Comparative analysis of joint activity is made in relation to cooperatives, investment companies. Conclusion is drawn that joint activity represents a separate business form and therefore needs relevant accounting and legal provision.
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