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ПРОБЛЕМНЫЕ ВОПРОСЫ РАСЧЕТА С ВЫШЕДШИМ ИЗ ОБЩЕСТВА УЧАСТНИКОМ ПРИ ОТРИЦАТЕЛЬНОМ ЗНАЧЕНИИ ЧИСТЫХ АКТИВОВ // Problematic issues of settlements with a partner pulled out of a company having negative net assets

Author

Listed:
  • Коротаев, Сергей Леонидович

    (Белорусский государственный экономический университет)

Abstract

Taking into account purview of legal acts of Belarus and the Russian Federation, problematic issues of settlements with a partner pulled out of the company with in the absence of net assets of the company have been considered. Legal, tax and accounting aspects of such settlements, conditioned by transition to the company of par value of share of pulled out partner have been researched. В статье – с учетом норм законодательных актов Беларуси и Российской Федерации ‑ рассматриваются проблемные вопросы расчета с вышедшим из хозяйственного обществ участником при отсутствии у общества чистых активов. Исследуются правовые, налоговые и учетные аспекты таких расчетов, обусловленные переходом к обществу номинальной стоимости доли вышедшего участника.

Suggested Citation

  • Коротаев, Сергей Леонидович, 2011. "ПРОБЛЕМНЫЕ ВОПРОСЫ РАСЧЕТА С ВЫШЕДШИМ ИЗ ОБЩЕСТВА УЧАСТНИКОМ ПРИ ОТРИЦАТЕЛЬНОМ ЗНАЧЕНИИ ЧИСТЫХ АКТИВОВ // Problematic issues of settlements with a partner pulled out of a company having negative net a," Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, Житомирський державний технологічний університет // Zhytomyr State Technological University, vol. 20(2).
    • Handle: RePEc:scn:000pbo:44008
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