On the Issue of Corporate Systems’ Liabilities
The current financial situation of both domestic and foreign organizations with a developed corporate network has aggravated the problem of building an effective system to manage payments within the group of organizations. It is also necessary to develop a methodology of accounting for and control o...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-03-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/226 |
| _version_ | 1797884299708465152 |
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| author | Zh. A. Kevorkova A. M. Petrov N. M. Savina T. M. Vorozheykina S. M. Doguchaeva |
| author_facet | Zh. A. Kevorkova A. M. Petrov N. M. Savina T. M. Vorozheykina S. M. Doguchaeva |
| author_sort | Zh. A. Kevorkova |
| collection | DOAJ |
| description | The current financial situation of both domestic and foreign organizations with a developed corporate network has aggravated the problem of building an effective system to manage payments within the group of organizations. It is also necessary to develop a methodology of accounting for and control of payments in corporate systems able to meet the requirements ofinternational practice. The article discusses some evidence confirming the need for ongoing payments and the emergence of liabilities in corporate systems. The authors prove that settlements with contractors are the link that transforms any systemof holding type into a single organism, which makes it possible to develop and build an effective management model for such corporate system, reduce tax risks and cut the costs of its maintenance. In their research the authors use the methods of comparison, grouping and analysis of results of activity of corporations on the issues of redistribution of financial resourceswithin the group and the valuation of liabilities which arise in corporate systems. This results in drawing conclusion about structuring and validity of accounting procedures related to arising, movement of and ending the liabilities in corporate systems. This article intends to stimulate discussion and future research of the problems identified by the research. |
| first_indexed | 2024-04-10T04:04:19Z |
| format | Article |
| id | doaj.art-d67a24630fa34109aeec23fcabbc3855 |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:04:19Z |
| publishDate | 2019-03-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-d67a24630fa34109aeec23fcabbc38552023-03-13T07:07:07ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-03-016161810.26794/2408-9303-2019-6-1-6-18226On the Issue of Corporate Systems’ LiabilitiesZh. A. Kevorkova0A. M. Petrov1N. M. Savina2T. M. Vorozheykina3S. M. Doguchaeva4Финансовый университет.Финансовый университет.Финансовый университет..Финансовый университет.Финансовый университет.The current financial situation of both domestic and foreign organizations with a developed corporate network has aggravated the problem of building an effective system to manage payments within the group of organizations. It is also necessary to develop a methodology of accounting for and control of payments in corporate systems able to meet the requirements ofinternational practice. The article discusses some evidence confirming the need for ongoing payments and the emergence of liabilities in corporate systems. The authors prove that settlements with contractors are the link that transforms any systemof holding type into a single organism, which makes it possible to develop and build an effective management model for such corporate system, reduce tax risks and cut the costs of its maintenance. In their research the authors use the methods of comparison, grouping and analysis of results of activity of corporations on the issues of redistribution of financial resourceswithin the group and the valuation of liabilities which arise in corporate systems. This results in drawing conclusion about structuring and validity of accounting procedures related to arising, movement of and ending the liabilities in corporate systems. This article intends to stimulate discussion and future research of the problems identified by the research.https://accounting.fa.ru/jour/article/view/226корпоративные системыучастники группыоценка передаваемого имуществамажоритарные участникиминоритарные акционеры |
| spellingShingle | Zh. A. Kevorkova A. M. Petrov N. M. Savina T. M. Vorozheykina S. M. Doguchaeva On the Issue of Corporate Systems’ Liabilities Учёт. Анализ. Аудит корпоративные системы участники группы оценка передаваемого имущества мажоритарные участники миноритарные акционеры |
| title | On the Issue of Corporate Systems’ Liabilities |
| title_full | On the Issue of Corporate Systems’ Liabilities |
| title_fullStr | On the Issue of Corporate Systems’ Liabilities |
| title_full_unstemmed | On the Issue of Corporate Systems’ Liabilities |
| title_short | On the Issue of Corporate Systems’ Liabilities |
| title_sort | on the issue of corporate systems liabilities |
| topic | корпоративные системы участники группы оценка передаваемого имущества мажоритарные участники миноритарные акционеры |
| url | https://accounting.fa.ru/jour/article/view/226 |
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