dividing balance

Transfer of assets, liabilities and own capital during reorganization by separation: problem issues and their solutions

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.