Эксоцман
на главную поиск contacts

Balancing interests of shareholders, creditors and business in separation and opening balances under company's reorganization

русская версия

Опубликовано на портале: 31-12-2010
Корпоративные финансы. 2010.  № 2 (14). С. 62-67. 
Тематический раздел:
Article addresses organizational and methodical matters separation and incoming balance sheets formation under company's reorganization. Composition of separation balance should meet legislative requirements, creditors' interests, goals of shareholders and business stability. It could be achieved by distribution of assets and obligations by technology priority and by balancing of discounted cash flows from liquid assets and timed obligations. Control procedure should guarantee execution of mentioned requirements from the date separation balance sheet to the date of new companies registration and creation of incoming balance sheet.
BiBTeX
RIS