????????????? ? ???????????? ??????? ????? ???????? ? ???????????? ???????, ???????????? ? ??????????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
????????????? ? ???????????? ??????? ????? ???????? ? ???????????? ???????, ???????????? ? ??????????
Theoretical and practical aspects of accounting for transactions with own shares bought out from shareholders |
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| Creator |
????????, ?.?.
Korotaev, S.L. |
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| Subject |
????????
??????????? ?????, ??????????? ? ?????????? ???? ???????? ? ???????????? ? ?????????? ??????? shareholder ?wn shares repurchased from shareholders keeping operations with treasury shares from shareholders |
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| Description |
??????????????? ?????????? ??????? ????? ? ??????????????? ???????? ? ???????????? ???????, ???????????? ? ??????????. ????????????, ??? ?????????? ????????? ????????? ????? ??????????? ????? ?? ???? ?? ????????????, ? ????? ???????? ????????? ???????????? ????? ?? ?? ??????????? ????????? ?????? ?????????? ?? ?? ?????????? ?????????? ??????????? ???????, ??? ??? ????????????? ????????????????? ????????, ? ?? ???? ????? ??????????? ????????. Problematic issues of accounting for and taxation of transactions with own shares, bought out from shareholders, have been discussed. It has been proved that deviations of the selling price of treasury stock from the purchasing price as well as deviation of reacquisition value of shares, which are cancelled, from their par value have to attributed not to joint-stock companies? financial results, as it is stipulated by the Belarus legislation, but to accounts of additional capital, have been considered. |
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| Date |
2016-07-11T10:12:19Z
2016-07-11T10:12:19Z 2011-10-03 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/4434
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| Language |
ru
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(21); ?.2
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| Publisher |
????
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