Вісники та науково-технічні збірники, журнали

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    Capitalization of the industrial enterprise: specifics of modern management
    (Publishing House of Lviv Polytechnic National University, 2015) Mohylova, A. Y.
    Based on the cyclical nature of company’s capitalization, the paper proves that the productive capital is of high priority in achieving the strategic goal – the growth of company’s value. The directions for the growth of company’s own capital are determined, and the best of them are identified in terms of organizational constraints in the implementation by the company’s owners and economic expediency. The sources of company’s own financial resources for the increase of capitalization are analyzed, and the directions for providing company’s capitalization in the real sector of the economy are offered.
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    Передача активов, обязательств и собственного капитала при реорганизации путем выделения: проблемные вопросы и пути их решения
    (Видавництво Львівської політехніки, 2014) Коротаев, С. Л.
    Исследуются теоретические, методологические и практические аспекты реорганизации предприятий путем выделения, в частности, организационные и учетные аспекты передачи выделенному предприятию активов, обязательств и собственного капитала реорганизуемого предприятия. Особое внимание уделяется вопросам правопреемства по операциям, осуществляемым реорганизуемым предприятием с даты составления разделительного баланса до даты регистрации выделенного предприятия. Solved problems and importance with objective valuation of assets, obligations and equity in the reorganization of economic subjects for the purposes of accounting and financial reporting. Conceptual basis and standardization of accounting procedures at the confluence of economic subjects. The results of the critical analysis of recording individual balance sheet items – outstanding accounts receivable, advances to non-receipt of, and content adjustments other balance sheet items. The subject of research are theoretical, methodological and practical aspects of a company reorganization by separation, in particular. organizational and accounting aspects of transfer of the assets, liabilities and own capital of the reorganized company to the separated company. Formulated individual approaches to the development of accounting methods display outstanding assets and obligations. Argued that equitable sharing of rights and obligations between the parties to the reorganization might use the simpler approach in which the property will be divided between the parties, taking into account the value of the net assets attributable to each of the parties on the basis of the total value of the net assets of the reorganized company and interests of the participants of the reorganization.The emphasis is on succession issues for operations performed by the reorganized company from the date of dividing balance sheet composition to the date of the separated company registration.