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- W2920977150 abstract "The purpose of the study is to substantiate the requirements for the formation of indicators of the financial position report to ensure the property rights of the owners of shares of limited liability companies. The legislation of the Russian Federation allows participants of limited liability companies to withdraw from the list of participants and receive a «real value» of a share, which is calculated according to the balance sheet data. Meanwhile, the legislation on accounting does not ensure the realization of the property rights of owners of shares of limited liability companies. The study is based on an analysis of the fundamental provisions on accounting (the theory of static and dynamic balance), research papers on accounting, legislation of the Russian Federation governing the business activities of limited liability companies. The result of the study is proposals for changing the requirements for the content and evaluation of articles in the statement of financial position since the current Russian legislator has determined this form of reporting as the basis for the distribution of property when participants leave limited liability companies. Ensuring the property rights of participants in limited liability companies will be implemented in the preparation of a statement of financial position based on static balance theory." @default.
- W2920977150 created "2019-03-22" @default.
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- W2920977150 date "2018-08-31" @default.
- W2920977150 modified "2023-09-23" @default.
- W2920977150 title "The role of the report on the financial position in the provision of the property rights of participants of limited liability companies" @default.
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