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</HEAD><BODY bgColor=#FFFFFF LEFTMARGIN=0 TOPMARGIN="0" MARGINHEIGHT="0" MARGINWIDTH="0" MARGINRIGHT="0" background="ground.bmp"><DIV align=center><br><IMG src="http://www.expertsoft.com.ua/images/Gerb.gif"><DIV align=center><PRE> ̲ͲÑÒÅÐÑÒÂÎ ÐÅòÎÍÀËÜÍÎÃÎ ÐÎÇÂÈÒÊÓ<br> ÒÀ ÁÓIJÂÍÈÖÒÂÀ ÓÊÐÀ¯ÍÈ<br> <br> Ë È Ñ Ò<br> <br> 17.08.2009 N 12/14-874<br> <br> <br> ̳í³ñòåðñòâî ðåã³îíàëüíîãî ðîçâèòêó òà áóä³âíèöòâà ðîçãëÿíóëî<br>ëèñò <...> òà â³äïîâ³äíî äî êîìïåòåíö³¿ íàäຠ³íôîðìàö³þ ç ïèòàíü<br>ðîçãëÿäó.<br> <br> Äîãîâîðè ïàéîâî¿ ó÷àñò³ â áóä³âíèöòâ³ â³äíîñÿòüñÿ äî<br>³íâåñòèö³éíèõ äîãîâîð³â, ÿê³ óêëàäàþòüñÿ â³äïîâ³äíî äî Çàêîíó<br>Óêðà¿íè ïðî ³íâåñòèö³éíó ä³ÿëüí³ñòü ( <a href="2927">1560-12</a> ).<br> <br> Ðàçîì ç òèì, äîãîâ³ð ïðî ïàéîâó ó÷àñòü â áóä³âíèöòâ³ º<br>äîãîâîðîì çì³øàíîãî òèïó ³ ìîæå ì³ñòèòè åëåìåíòè äîãîâîðó ï³äðÿäó.<br> <br> Ãîñïîäàðñüê³ îïåðàö³¿, ÿê³ çä³éñíþþòü ñóá'ºêòè òàêèõ<br>äîãîâîð³â ó ÷àñòèí³ ³íâåñòèö³éíî¿ ÷è áóä³âåëüíî¿ ä³ÿëüíîñò³,<br>ðåãóëþþòüñÿ òèìè íîðìàòèâíèìè àêòàìè, ÿê³ ðåãóëþþòü ïðàâîâ³äíîñèíè<br>ó çàçíà÷åíèõ ñôåðàõ.<br> <br> ³äïîâ³äíî äî Çàêîíó Óêðà¿íè "Ïðî áóõãàëòåðñüêèé îáë³ê òà<br>ô³íàíñîâó çâ³òí³ñòü â Óêðà¿í³" ( <a href="58790">996-14</a> ) ðåãóëþâàííÿ ïèòàíü<br>ìåòîäîëî㳿 áóõãàëòåðñüêîãî îáë³êó òà ô³íàíñîâî¿ çâ³òíîñò³<br>çä³éñíþºòüñÿ ̳í³ñòåðñòâîì ô³íàíñ³â Óêðà¿íè.<br> <br> Âðàõîâóþ÷è âèêëàäåíå, îô³ö³éí³ ðîç'ÿñíåííÿ ùîäî ïðàâèëüíîñò³<br>â³äîáðàæåííÿ â áóõãàëòåðñüêîìó îáë³êó ãîñïîäàðñüêèõ îïåðàö³é íàäàº<br>̳íô³í, çã³äíî ç íàäàíèìè éîìó ïîâíîâàæåííÿìè.<br> <br> Çàñòóïíèê ̳í³ñòðà Ä.²ñàºíêî</FONT></PRE><br>