??????? ? ??????????? ??? ?????????? ??????????? ????????? ?????: ?????????? ??????? ????? ? ???????????????
Електронний архів Житомирського державного технологічного університету
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| Title |
??????? ? ??????????? ??? ?????????? ??????????? ????????? ?????: ?????????? ??????? ????? ? ???????????????
Settlements with shareholders under shares? par value decrease: problematic issues of accounting and taxation |
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| Creator |
????????, ?.?.
Korotaev, S.L. |
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| Subject |
????????
?????????? ????????? ??????????? ???????? ???????? ???? ???????????? ???????? ???????? ?? ?????????? ????????? ????? ???????????? ???????? ??????? ? ??????????? ????? ??????????? ????????? ????? Belarus Russian Federation joint-stock company the authorized capital of the company operation to reduce the authorized capital of the company settlements with shareholders shares nominal value of shares |
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| Description |
? ?????? ??????????? ?????????? ??????? ????? ? ??????????????? ????????, ????????? ? ??????????? ????????? ????? ???????????? ???????? (??) ????? ?????????? ??????????? ????????? ?????, ????????????? ??? ??????????. ???????? ??????????? ????????? ???????????? ?????? ? ?????????? ??? ??????? ?? ???? ?????????? ??????????? ????????? ????? ??, ? ????? ? ?? ? ? ?????? ?????? ?? ????? ??????? ? ?????? ????????. ???????????????? ??????? ? ??????? ??????????? ?????????? ????????, ??????? ??????????? ? ?????????? ?????????. ?????? ?????????? ??????????? ?? ????????????????? ???????????????? ?????????? ????????, ????????????????? ??????? ????????? ????????? ????? ?? ? ????????????? ???????? ? ??????????? ??? ?????????? ??????????? ????????? ????????????? ?? ?????. Problematic issues of accounting and taxation of transactions, connected with the decrease of authorized capital stock of joint-stock companies (JSC) by diminishing stock par value, belonging to its stockholders have been considered. Mechanisms of revenue formation of stockholders while paying them out amounts of diminishing stock par value of JSCs and JSCs ? in case of refusal of this payment for benefit of society, have been thoroughly researched. Approaches to solving similar problems, which are used in the Russian Federation have been analyzed. Defined suggestions on improving legislation of the Republic of Belarus, which regulates issues of authorized capital changes of JSCs and settlements with stockholders when par value stock held by them is diminished, have been given. |
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| Date |
2016-07-19T11:02:48Z
2016-07-19T11:02:48Z 2011-10-03 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4495
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(21); ?.1
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| Publisher |
????
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