LR reģistrētas sabiedrības likvidācijas process un sabiedrības gada pārskata sastādīšanas prasības maksātnespējas procesā
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Latvijas Universitāte
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Abstract
Juridiskās personas maksātnespējas process ir aktuāls veids kā izbeigt sabiedrības darbību, lai to likvidētu.
Darba mērķis: izpētot likvidējamas sabiedrības gada pārskata sagatavošanas teorētiskos aspektus un reglamentējošo likumdošanas bāzi izstrādāt priekšlikumus gada pārskata kvalitātes uzlabošanai juridiskās personas maksātnespējas procesā.
Rezultātā ir izpētīts LR reģistrētas sabiedrības likvidācijas process un likvidējamas sabiedrības gada pārskata sagatavošanas pamatnostādnes. Izstrādāti ieteikumi bilances posteņu uzrādīšanai finanšu pārskatā, informācijas atklāšanai tā pielikumā, konstatētas situācijas, kad likvidējamai sabiedrībai rodas pienākums maksāt uzņēmuma ienākuma nodokli sastādot slēguma finanšu pārskatu. Izpētīts juridiskās personas maksātnespējas depozīta nozīme un sabiedrības mantas sadales atšķirības pabeidzot likvidāciju.
Insolvency proceedings of a legal entity are becoming a popular method of terminating a company’s activity in order to liquidate it. By studying theoretical aspects of preparation of an annual report for a company pending liquidation and the regulatory legislative framework, to develop recommendations for improving the quality of an annual report within the framework of a legal entity’s insolvency proceedings. As a result, liquidation proceedings for a company registered in the Republic of Latvia and guidelines for drafting an annual report for a company pending liquidation were studied. Recommendations were developed for reflecting balance sheet items in the financial statement, as well as disclosuring information in the annex thereto; situations when a company pending liquidation is obliged to pay corporate income tax were identified. The essence of a legal entity’s insolvency deposit, differences in allocation of a company’s property upon termination of liquidation were studied.
Insolvency proceedings of a legal entity are becoming a popular method of terminating a company’s activity in order to liquidate it. By studying theoretical aspects of preparation of an annual report for a company pending liquidation and the regulatory legislative framework, to develop recommendations for improving the quality of an annual report within the framework of a legal entity’s insolvency proceedings. As a result, liquidation proceedings for a company registered in the Republic of Latvia and guidelines for drafting an annual report for a company pending liquidation were studied. Recommendations were developed for reflecting balance sheet items in the financial statement, as well as disclosuring information in the annex thereto; situations when a company pending liquidation is obliged to pay corporate income tax were identified. The essence of a legal entity’s insolvency deposit, differences in allocation of a company’s property upon termination of liquidation were studied.