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Електронний архів Житомирського державного технологічного університету

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Title ?????? ?? ????????????? ???????, ???????? ???????????? ?? ?????????? ???????? ? ????? ?? ???????????? ?????
Estimation and taxation of the deposits, inserted by its founders into the Authorized Share Capital in order to exchange them on corporate rights
 
Creator ????????, ?.?.
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Tkachenko, N.M.
Tsiutsiak, I.L.
 
Subject ????????? ???????
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share capital
assets
non-financial assets
valuation
fair value
tax
 
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On basis the analysis of current regulations considered with
economic and fisca1 positions of existing methodological
approaches to valuations assets, which included the founders on
initial phase starting a business. Illuminated features of
introducing participants contributions to the share capital Limited
Liability Companies in cash, material and intangible form, and
also revealed order the taxation of operations, due making assets in
exchange for corporate law.
Accented note thereupon, that non-financial assets, made by
the founders to count cancellation indebtedness on deposits to
charter capital are under the influence by subjective evaluation of
the founders, which can lead, on the one hand, to the formation of
unreliable size of the registered capital, and the other - to
recognize in future the costs of other ordinary activities in the
amount of conducted markdown object non-current assets. On
purpose removal opportunities of formation specified issues
proposed on legislative level give rights from evaluation non financial
assets, contributed founders to the share capital
exclusively professional evaluators to assess the property with
evaluation property, and also set the maximum allowable fraction
of such assets in the total value made participants the
contributions.
 
Date 2016-05-19T08:37:51Z
2016-05-19T08:37:51Z
2013
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/3443
 
Language uk
 
Relation ?????? ????. ?????: ?????????? ?????;???.2(26)
 
Publisher ????