Home  Journals  International Accounting  44(194) - 2011 November

Enterprise sale: legal and accounting aspect

Available online: 25 November 2011

Subject Heading: Legal regulation

JEL Classification: 

Sale of the enterprise (business) is of special interest, both in economic, and in a legal field as it touches the interests of various parties at any time.
     Special complexity is represented by the third way of sale as it demands carrying out of difficult and long procedure of registration, in legislation there is no accurate regulation of accounting in transfer of the sold business.
     The conclusion is that in practice the first way of business selling, as the most simple is more often applied. Sale of property making up the enterprise as business selling is possible only after carrying out the procedure of reorganization.

Keywords: business, selling, the enterprise, an accounting valuation, inventory, transfer of assignation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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