Теоретические и практические аспекты передачи курсовых разниц при реорганизации предприятий путем выделения

Abstract

Исследуются теоретические и практические аспекты передачи курсовых разниц при реорганизации коммерческих организаций путем выделения.

Theoretical and practical aspects of transfer of exchange differences are investigated during reorganization of the commercial organizations by allocation. Groundlessness of approaches according to which exchange differences can be transferred only together with those assets and liabilities on which they were formed is proved. Alternative versions of the section of exchange differences are offered by reorganization.