БУХГАЛТЕРСКИЙ УЧЁТ И НАЛОГООБЛОЖЕНИЕ ЕСТРУКТУРИЗАЦИИ ХОЗАЙСТВЕННЫХ ПОДРАЗДЕЛЕНИЙ
Accounting and tax aspects of companies restructuring in the way of dividing

Summary/Abstract: Restructuring involves expiration of legal personality or other changes in legal status, creating transition of rights and responsibilities from one legal person to another. The restructuring process of enterprises in Latvia is defined in Commercial Law of the Republic of Latvia. According to general business practice of the world restructuring recognised as rightful when it takes in account the interests of all parties involved. To organise this process in the right way, the entrepreneurs are obliged to manage tax legislation and regulations of accounting. In the balance-sheet of a company being restructured assets are to be valued their fair value. The fair value of long-term material assets (of every single asset) is estimated by the estimator, taking into consideration the market situation in the country. Evaluation of current assets is to be carried out according to the possibilities of realisation in the fair value. In the case of restructuring, the obligation of payment of taxes and duties is transferred to the successor to the rights.

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