ОРГАНИЗАЦИОННО-ПРАВОВАЯ РЕСТРУКТУРИЗАЦИЯ: БУХГАЛТЕРСКИЙ УЧЕТ И ОТЧЕТНОСТЬ
Organizational and legal restructuring: accounting and reporting aspect

Summary/Abstract: The life cycle of each enterprise can be described as a whole made up of the following stages: the stage of creating, the stage of development, the stage of stable operation, the stage of getting old and the stage of closing (liquidation). To make the stage of stable operation as long as possible or to prevent the beginning of the stage of closing (liquidation) the restructuring is usually carried out. From the point of view of the accounting and reporting the organizational and legal restructuring is the most interesting and important form of restructuring. In Belarus this kind of restructuring is called reorganization and can be accomplished in the way of either amalgamation, or joining, or dividing, or detachment, or transformation of the current legal form. The procedure of reorganization is rather difficult in any country in the world and can cause significant problems both in accounting and in financial reporting. Unfortunately now many organizations which are undergoing reorganization or which are going to accomplish this process are facing rather many difficulties, which is the result of the fact that the legal system of Belarus in this part must be seriously developed and improved.

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