Solved problems and importance with objective valuation of assets, obligations and
equity in the reorganization of economic subjects for the purposes of accounting and financial
reporting. Conceptual basis and standardization of accounting procedures at the confluence of
economic subjects. The results of the critical analysis of recording individual balance sheet
items – outstanding accounts receivable, advances to non-receipt of, and content adjustments
other balance sheet items.
The subject of research are theoretical, methodological and practical aspects ofa
company reorganization by separation, in particular. organizational and accounting aspects of
transfer of the assets, liabilities and own capital of the reorganized company to the separated
company. Formulated individual approaches to the development of accounting methods
display outstanding assets and obligations. Argued that equitable sharing of rights and
obligations between the parties to the reorganization might use the simpler approach in which
the property will be divided between the parties, taking into account the value of the net assets
attributable to each of the parties on the basis of the total value of the net assets of the
reorganized company and interests of the participants of the reorganization.The emphasis is
on succession issues for operations performed by the reorganized company from the date of
dividing balance sheet composition to the date of the separated company registration.